maybe thats why i'm a small farmer and not a BTO... i look at things the exact opposite as you do when it comes to taxes. If a candy bar is $1 at the filling station i really figure it cost me $1.25. its not a tax deductible expence in life. (i'm just using the quarter as hypothetical tax rate. other's candy bars cost $1.10 and higher income folks candy bars cost $1.50). but when i buy a bag of seed corn that is $250, it really cost me $250. just like one mentioned about land. if a farm is for sale and the asking price is $10,000 an acre... then that farm will really cost me $12,500 an acre.....

which brings me back to my original question..... WHAT PRICE FOR CORN AND BEANS ARE YOU INSERTING IN YOU CROP BUDGETS FOR THE 2013 CROP?