You are correct. Man, I had one hell of a loss last year because of the drought and then there was all of that rain in one month, then the damned wild hogs came in and dug up half of what I had growing. Such damage that I lost berry bushes that had been growing for ten years, probably thousands in damage losses. My tax return is going to show huge losses this year, maybe it looks like.
USDA: “There is no evidence that this land was ever used for any kind of agriculture!”
You (falling to knees): “Oh GAWD don’t rub it in!” (begin wailing to the heavens)