(concerns application of IA capital gain exclusion to sale of farming business; gain attributable to sale of land qualifies for capital gain exclusion if both ten-year ownership and ten-year material participation test satisfied; gain triggered on tangible personal property and services qualifies for gain exclusion if 90 percent or more of tangible personal property or services sold and ten year requirements satisfied; goodwill qualifies for capital gain exclusion, but gain attributable to equipment and grain bins is ordinary income that does not qualify for capital gain exclusion).