Answer:
This brings her total gross income to $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000), with her farm gross income being $95,000 ($90,000 + $5,000). Since 67.9% (which is at least two-thirds) of her gross income derives from farming ($95,000 ÷ $140,000 = .679), she qualifies for the special estimated tax rules designed for qualified farmers.
Step-by-step explanation:
