Thank you for your question.
There is no provision in the tax law stating that this would be considered a "farming" expense
I'm afraid this is a non deductible personal expense
okay, thanks. what about supplies and materials bought for the purposes of running a farm?
can you give me an example?
do they currently own a farm?
power cord, fencing, batteries for hand tools, hand tools
no, this is in preparation for owning/running a farm
They may depreciate these items once they put them into service