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products, the cost of purchased livestock shall be deducted from the total gross income attributed to the tract. Only gross income from land owned, not leased or rented, shall be counted; The Meyers purchased the subject parcel in the fall of 2021 and took over the existing farm operation. This operation includes approximately 11-acres row crop fields, and 10-acres of a hazelnut orchard. The orchard extends onto the south adjacent parcel where there are another 17-acres of hazelnuts. Under previous ownership the subject parcel was managed together with the south adjacent parcel, and the hazelnut orchard still stretches between both without clear delineation. This south adjacent parcel was purchased in 2021 by the Grimms. Nolan Grimm and Taylor Meyer co-own and operate an irrigation business serving farms in Marion County. The Meyers and the Grimms harvested the orchard that stretches across both parcels, and the strawberry fields on the Meyers parcel, together in 2023 in a profit- sharing agreement. The applicant provided receipts for the total harvest, the harvest from his own property, and his schedule F tax form from 2023. Reported on the 2023 schedule F is only the applicant’s portion of the profits from this combined harvest. This value is less than the annual minimum income requirement for this criterion. However, the applicant provided receipts for from the Willamette Valley Fruit Company showing weights for all his strawberry deliveries in 2023, as well as the income from the harvest. These receipts confirm that the applicant did earn on the subject tract over $80,000 of gross income from the sale of strawberries grown and harvested on the subject parcel. As a result of the profit-sharing agreement with Nolan Grimm, this income is not fully reflected on the applicant’s schedule F from 2023. This criterion specifies that, “Only gross income from land owned, not leased or rented, shall be counted.” The 2023 agreement between Nolan Grimm and Taylor Meyer was neither a lease nor rental agreement. The farm operator, Taylor Meyer, earned on the subject tract more than the minimum standard, and subsequently shared in the profits after completing the harvest as part of a cooperative agreement with his neighbor and business partner. The intent of the income standard criterion is not infringed by this agreement, and the applicant has provided sufficient evidence that he was the farm operator who harvested the crop from his own land and delivered that crop to market at a value above the minimum standard of $80,000. In 2024 the Meyers and Grimms harvested the crops on their properties independently. The applicant will be filing a schedule F for 2024 early next year, so in the meantime he provided receipts from the Willamette Valley Fruit Company for the weights of his strawberry deliveries in 2024, as well as separate receipts showing the income from that harvest. The receipts show a harvest in excess of 23,000 lbs/per acre in 2024, up from 12,000 lbs per acre in 2023. Marion County requested additional information. The applicant explained that a combination of this being the second year for the high-yield variety (Sweet Sunrise) that he planted after purchasing the farm, bolstered by a drip irrigation system installed by the applicant utilizing an injection of liquid fertilizers and nutrients, and the particularly favorable weather leading up to the June harvest, resulted in the surprising yield in 2024. The gross income from the 2024 harvest exceeds the minimum standard required by this criterion. The applicant provided a letter from his Certified Public Accountant, Kyle Walter, confirming the accuracy of the 2024 receipts. The applicant provided a letter from Eric Cope, the Fruit Procurement Manager of the Willamette Valley Fruit Company, and member of the Oregon Strawberry Commission. Mr. Cope confirms that all of the strawberries the applicant delivered in 2023 and 2024 came from the subject parcel. He also explains in the letter that 2023 was a particularly bad year for strawberries in Oregon. The total harvest fell 2.5 million pounds, from 9.7 million in 2022 to 7.3 million in 2023. While final numbers haven’t been calculated, Mr. Cope suggests the statewide strawberry harvest for 2024 will be over 11 million pounds. The financial documents provided by the applicant, along with his written statements and those of Kyle Walter and Eric Cope, show that the applicant is the farm operator who has earned on the subject parcel in the last two years at least $80,000 annually from the sale of farm products grown on the subject parcel. The criterion is met. 3. The subject tract is currently employed for the farm use that produced the income required in subsection (A)(1)(b) of this section;