Depends, what is the depreciation schedule :o)
Old lady falls off the couch, laughing so hard she can’t quite make it to the “powder room”.
After she recovers her composure, she hauls out the 20 inch thick IRS tome, trying to find the section that pertains to the depreciation schedule for Goji-berry plants.
But, figures that it will probably change by next year, so she better sell them with a “disclaimer”, and a proper warning that these must be picked by hand, and every picker should check with “Acorn” first, to make sure they are “qualified” to do the picking. They better not have two bio-parents still living together, yada-yada, or else no picky-or-payee!
(sarc, maybe?)