As more exits occur and reseed new investment things will change, but we're still lagging other areas viewed holistically.  

@Christopher SmithToo many Youtube videos and articles online that focus on the narrow SE tax issue rather than the holistic quantitative and qualitative.

When you decide what to do with your property, you need to take a holistic look, not just the amount of taxes.

There's a lot of glitches with the credit system and you should look at the applicant holistically alongside with their employment, income, debt, etc to make that final decision. 

You'll have a hard time making money there even though it looks great by that one metric.Consider the investment holistically. 

The way I usually approach this is to determine what's the most tax efficient option from a holistic perspective. 

I'm a tax accountant, and I take a holistic approach to my clients' taxes and finances, so I balance a lot more considerations than you.

I would also take a holistic approach to ensure my clients understand the pros and cons of each investment decision (real estate primarily but also securities if needed) and how it all ties together.

And, sometimes, you don't get those best case answers, that totally happens too, and words exciting your lips cannot change that, it's the totality of the last decade of one's credit history, one's down payment (purchase) or equity position (refi), all of it, together, viewed holistically through the lens of computer software.If I tell that cold-caller "we might be able to count based on one year," what do you think they are going to do? 

Endeavor to develop a holistic view of the area.It can be overwhelming but one thing that would likely help you is to find a local investor-friendly agent to help you identify target farm areas.