While @ThomasM125 is correct, you also need to keep the following two items in mind:
- The Section 179 deduction is also limited to the taxpayer's aggregate taxable income derived from the active conduct of any trade or business.
- used more than 50% in an active business. Mentioning this especially for the trailer
Item number 1 above is the key difference between Section 179 and bonus depreciation. Make sure you have taxable income from your trade or business (farming) or the Section 179 will not be used in the current year and will be carried over.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.