Yes. We had discussions and they said this would include grain drying. I have to tell you, looking at it, it's common sense. When we talked about farming, it's not an exhaustive list. It does not include, for example, planting of crops. I would say that's part of farming. If you've ever been to a farm and seen a grain dryer, you would say equally that is part of farming. Eligible farming activity includes the operation of eligible farming machinery.
We then look at the next part of the act. It refers to “an industrial machine”. This fits four-square and I honestly can't see a reasonable person disagreeing on that.