It is an advertising expense if your farm name is mentioned somewhere that the public will see it, other wise it is just a gift. 

If it is listed under something like supplies or repairs and you are audited it is unlikely that they will question it at all, since it will not stand out. Xyk cars kind of sounds like somewhere that you might buy parts at.  

I know of a business that paid for a summer basketball team tournament fees, business name was not mentioned anywhere. Could have easily of signed up team as business name, then at least everyone that looked at schedule or rooster would have seen the business name.