Tanner Winterhof

Yeah.

It seems to be the way it is, but if you can prioritize the cash position, that's how you take advantage of the opportunities, especially good deals, equipment, land opportunities, something you can move on a lot quicker.

But we know right now it's tough to have excess cash.

You bet.

Unless you're in the protein industry.

What do you see, Dave, right now in the land market?

Are you seeing a flattening?

So you would potentially have a limit issue on the Section 179, but then it depends upon what your CPA wants you to do with the average lifespan of a building.

So, for example, the lifespan of a grain bin is different than that of a machine shed, which is different to that than a combine.

So you're saying they'll depreciate them out 9 years or 12 years or 15 years.

So it would be an off balance sheet item.

It motivates people to pay it off.

It certainly does to get you an answer figured out.

What about podcast studios?

Do you lease those?

We've never done one of those.

We'd have to get creative on that.

It's an ag-related business.

We've covered land values a little bit, talked about the equipment marketplace.

I think a lot of those are similar assumptions as to what we were seeing.