The schedule J only takes the farm income into account for purposes of averaging, although it does make sure that your total income is at least as high as your farm income.
Here is a copy of schedule J. Take a look at the math. It takes the amount of farm income from 2019, 2020 and 2021 and averages it out in order to reduce the amount of income tax you pay on only the farm income portion of your taxable income. So schedule J is exactly what you're looking for.
@mdcowan
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