Your friend Bette was raised on a farm owned and operated by her parents. She now works on Wall Street for an investment banking firm. Her mother, who survived her father, recently died. In discussing her mother's estate with you over lunch, Bette quotes the estate's lawyer as saying, "looks like we will get a $$1,000,000$ break on valuing the real property because your parents operated it as a farm." She asks you if this is true. What is your response?