"Are there any expenses he is able to take?"

Did he incur any expenses related to the income?

Yes, the expenses that he paid.

There are no "actual" expenses the landowner incurred as it was for exploration.  I didn't know if there was something that I haven't found as far as being able to deduct a certain percent for property use.

There are no "actual" expenses the landowner incurred as it was for exploration.  I didn't know if there was something that I haven't found as far as being able to deduct a certain percent for property use.

Research "depletion." I don't think it applies to rent from exploration, but if they find something (i.e., oil, gas) then that asset would be depletable if you sold it.

I wondered if depletion would come in to play but since exploration I wasn't sure. Thank you for your help.

There are no "actual" expenses the landowner incurred as it was for exploration.  I didn't know if there was something that I haven't found as far as being able to deduct a certain percent for property use.