what is the recovery period for any machinery or equipment, other than any grain bin, cotton ginning asset, fence or other land improvements, used in a farming business, the origianal use of which commences with the taxpayer and is placed in service after 12/31/2017, as shortened by the TCJA of 2017? 1. 7 yrs, 2. 10yrs, 3. 6yrs.,4 . 5yrs.?