@sjrcpa  -  not chatty.

I - am. 

Let me try Bob's the-rest-of-the-story approach and mention the facts-and-circumstances factor.  Was the farming done for kicks, for hobby?  Was the farming reported on Sch C or whatever similar business schedule?  If the farming resulted in losses, did the IRS ever disallow the the deduction using the hobby rule?  Did taxpayer ever filed Form 5213?

But heck, even if an activity was found to be not for profit (a hobby), would that automatically satisfy the  "-- not for any business purpose"  requirement under Section 121?  I really don't know.  Never researched it.  This is just me being chatty and ready for my daily regimen.

For some reason, the first time @BobKamman mentioned Paul Harvey, my immediate thought was the quote "It's easier to ask for forgiveness than to get permission".  I no longer remember whether Harvey actually quoted that in his programs.  (The immediate thought just popped up.)  Bob?

Before Bob tells you this, many credited Hopper for the quote.  Yet, it was Benedict's saying 1,400 years ago.  Something like that.  

But this was originally from Paul Harvey: "Self-government won’t work without self-discipline.” 

Cheers.