My mother passed away in 2019 she had farm ground she rented out she received the first 1/2 payment in February 2019 and the second half of the payment was paid in November 2019 which was split between four of us. I received a 1099-Misc for my share. Do I report this under Farm Income or under the 1099-Misc. I am a Colorado resident and the Farm is in Minnesota. This is the only farm rent I will receive as we have sold the farm ground in 2020.