Tract 2: There are approximately 152.2 ac planted to wheat. Buyer will receive the landlords 1/3rd share of the 2014 wheat crop, if any, and Buyer would reimburse the tenant at closing for the landlords 1/3rd share of the applicable cropping expenses, if any.

FSA INFORMATION:

Tracts 1 & 3: Buyer will receive all FSA payments associated with the 2014 crop year, if any.

Tract 2: Buyer will receive the landlords 1/3rd share of all FSA wheat payments, if any, and 100% of all FSA feed grain payments if any, associated with the 2014 crop year.

CRP PAYMENTS: Tracts 2 & 3: All 2014 CRP payments which shall accrue from October 1, 2013, thru September 30, 2014, will be prorated to the date of closing.

POSSESSION: Tracts 1 & 3: Date of closing.

Tract 2: Date of closing on the CRP acres, and after the 2014 wheat harvest on the planted wheat acres.

REAL ESTATE TAXES: Seller will pay taxes for 2012 and prior years. Taxes for 2013 will be prorated to the date of closing. See chart on back for 2013 taxes.

PRICE:

TRACT 1: $480,000

TRACT 2: $400,000

TRACT 3: $384,000