Business & farm

Thanks.  I appreciate the answer. I'd like to explore the intent to start a farm portion of this. The initial part of this build is clearing the land to create pasture for the future farm. Hence the reason I purchased a tractor which will be used on the farm. If we never built we would still be clearing the land for farm land. If I removed any expenses that are specific to a home build (at this point just landscaping) and just included  those expenses necessary for the establishment of a farm could I still deduct those expenses?