Retirement tax questions

I am glad you asked that question because that was where I was going next.  Yes, for 2021 we did have farm income, but what if we didn't?  We are not planning to farm this year (we are retired and not running a huge farm operation), but we have applications in for several USDA programs so we may be in the same situation next year, but without any other farm income....what then?  There are definitely costs associated with these grants, whether it  be tractor fuel and a bush hog, contracted technical assistance, or the purchase of other materials or equipment.