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getting acreage out of production?

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If I wanted to take an acre out of production on a farm that has a renter. What is my obligation to the renter? The renter can make x amount of dollars on a acre of corn(way more than the crp of 118 an acre) Do I need to subtact the full price of his possible return on the acreage from the price of the new contract or just the diffence between the profit and the cost of planting.

I'm looking for someone to help me with the math using real numbers.Hans

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