Thank you so much for your assistance!!Happy New Year to you and yours... 🙂

One more question - is the 20%/30% limit on just 'my' income or both 'my' and 'my spouses' income since we file married filing jointly?

LOL re: the math.Thanks so much for your time and considerate answers.This information is VERY much appreciated!!!THANK YOU AGAIN!!K

Thank you for your response.So $9,400 would be the total for all 4 plots.So the $9,400 cannot be more than 20% of my gross income - is that correct?THANK YOU AG...