What is the definition of gross income from farming for purposes of determining eligibility to use the estimated tax rule applicable to farmers and fishermen?
(A) Gross farming income from Schedule F, Form 4835, and Schedule E, and ordinary gains from farming assets on Form 4797, Part II.
(B) Gross income from Schedule F and Form 4835, and gains from the sale of livestock used for draft, breeding, or dairy purposes.
(C) Gross income from Schedule F and Form 4835, and gains from the sale of livestock and other assets used in the production of farm income.
(D) Gross farming income from Schedule F, Form 4835, and Schedule E, Parts II and III, and gains from the sale of livestock used for draft, breeding, sporting, or dairy purposes reported on Form 4797.
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