Another possible prospect to do custom work for is a guy who has a very good paying job in town. He has inherited a number of acres and nostology wants to keep the farm in the family. By having it costumed worked, he attempts to convince everyone he "farms" the land even though he does not get his hands dirty. Because he is a "farmer" he is permitted to file a schedule F with his 1040.  Do not hesitate to remind him the more you  charge him the greater will be his tax deduction.