We have a quarter of crop land that we rented out in 2022. We did a crop share agreement, but did not share any of the expenses. First off, should this be files as farm income or as rental income? Secondly, the grain was not sold until 2023, but we do have property tax and hail insurance that I believe are tax deductible, however as we did not have any income from the land in 2022, would we still be able to deduct those expenses from other income sources? My wife and I both have T4 income as well.