As sometimes is the case, the teacher will come when the student asks the question - I may have found the solution - The last option 5, Intangibles and Other Property - if you stick with "Other property" TT give the option to assign the asset class and life of asset. Publication 946, page 29, indicates that "fences used in a farming business" are 7-year property (GDS). I think I'm going to go with that.
