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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
        <PropertyDesc>RESIDENTIAL REAL ESTATE</PropertyDesc>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
        <PropertyDesc>SAND FOR PADDOCK</PropertyDesc>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
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      <DepreciationPropertyGrp>
        <PropertyDesc>LAND</PropertyDesc>
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      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FORD F350</PropertyDesc>
        <AcquiredDt>2020-02-21</AcquiredDt>
        <CostOrOtherBasisAmt>11300</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2260</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MINI EXCAVATOR</PropertyDesc>
        <AcquiredDt>2022-09-22</AcquiredDt>
        <CostOrOtherBasisAmt>38300</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>7660</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2022-12-21</AcquiredDt>
        <CostOrOtherBasisAmt>18544</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>28</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>27.500000000000</LifeRt>
        <CurrentYearExpenseAmt>674</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>674</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>JOHN DEERE 2024 COMPACT UTILITY TRACTOR</PropertyDesc>
        <AcquiredDt>2023-12-05</AcquiredDt>
        <CostOrOtherBasisAmt>61278</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>49635</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1021</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>JOHN DEERE 2024 SUBCOMPACT UTILITY TRAILER</PropertyDesc>
        <AcquiredDt>2023-12-05</AcquiredDt>
        <CostOrOtherBasisAmt>36675</CostOrOtherBasisAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
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        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>611</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>WELL PUMP</PropertyDesc>
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        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>27.500000000000</LifeRt>
        <CurrentYearExpenseAmt>13</CurrentYearExpenseAmt>
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        <AdjustedNetIncomeAmt>13</AdjustedNetIncomeAmt>
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    </DepreciationSchedule>
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      <InvestmentLandGrp>
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      <InvestmentLandGrp>
        <CategoryOrItemTxt>NEW DECK</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>3600</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
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      <InvestmentLandGrp>
        <CategoryOrItemTxt>FUNITURE AND FIXTURES</CategoryOrItemTxt>
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        <BookValueAmt>0</BookValueAmt>
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        <CategoryOrItemTxt>REDROOF BARN</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>6120</AccumulatedDepreciationAmt>
        <BookValueAmt>9780</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SIDING TO BARN</CategoryOrItemTxt>
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        <BookValueAmt>8292</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>RESHINGLE ROOF</CategoryOrItemTxt>
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        <BookValueAmt>877</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BLDG FOR HAY</CategoryOrItemTxt>
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        <BookValueAmt>3165</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>LIGHTING FOR BARN</CategoryOrItemTxt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>38094</AccumulatedDepreciationAmt>
        <BookValueAmt>8872</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>DOOR</CategoryOrItemTxt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>METAL BUILDING W/ CARRIAGE STALL</CategoryOrItemTxt>
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        <BookValueAmt>65545</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
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        <BookValueAmt>3474</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>METAL BUILDING 59 WACHUSETT</CategoryOrItemTxt>
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        <BookValueAmt>4053</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>SAND FOR PADDOCK</CategoryOrItemTxt>
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        <BookValueAmt>910</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>RETAINING WALL FOR PARKING</CategoryOrItemTxt>
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        <BookValueAmt>4756</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>ADD'L IMPROVEMENT COSTS</CategoryOrItemTxt>
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        <BookValueAmt>11909</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LOFT FLOORS</CategoryOrItemTxt>
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        <BookValueAmt>293</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>SHELVING</CategoryOrItemTxt>
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        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCING</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>6774</AccumulatedDepreciationAmt>
        <BookValueAmt>1</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>DRIVEWAY PAVING</CategoryOrItemTxt>
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        <BookValueAmt>2399</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>BARN DRIVEWAY</CategoryOrItemTxt>
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        <BookValueAmt>7533</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>MILCREEK SPEADER</CategoryOrItemTxt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>84' RD8400 PW</CategoryOrItemTxt>
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        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>72' RD 7200 PW</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>2250</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>STAKE BODY TRUCK</CategoryOrItemTxt>
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        <BookValueAmt>85</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>GMC PICKUP</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>1002</AccumulatedDepreciationAmt>
        <BookValueAmt>51</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>JD 48" MOWER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2500</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FORD 2016 F350; INSTALL RACK BODY</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>3145</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>KUBOTA UTILITY VEHICLE</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>13864</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TRAILER</CategoryOrItemTxt>
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        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HORSE TRAILER</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>18055</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>VEHICLE</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>22524</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>LAND</CategoryOrItemTxt>
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        <BookValueAmt>42660</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>KUBOTA UTILITY VEHICLE</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>13100</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FORD F350</CategoryOrItemTxt>
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        <AccumulatedDepreciationAmt>11300</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
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      <LandEtcGrp>
        <CategoryOrItemTxt>MINI EXCAVATOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>38300</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>38300</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>18544</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>702</AccumulatedDepreciationAmt>
        <BookValueAmt>17842</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>JOHN DEERE 2024 COMPACT UTILITY TRACTOR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>61278</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>49635</AccumulatedDepreciationAmt>
        <BookValueAmt>11643</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>JOHN DEERE 2024 SUBCOMPACT UTILITY TRAILER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>36675</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>29707</AccumulatedDepreciationAmt>
        <BookValueAmt>6968</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>WELL PUMP</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>13</AccumulatedDepreciationAmt>
        <BookValueAmt>8787</BookValueAmt>
      </LandEtcGrp>
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        <Desc>FORESTRY CHAPTER 68</Desc>
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        <EOYBookValueAmt>75</EOYBookValueAmt>
        <EOYFMVAmt>75</EOYFMVAmt>
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        <Desc>FILING FEE</Desc>
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        <RevenueAndExpensesPerBooksAmt>18717</RevenueAndExpensesPerBooksAmt>
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        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>18717</DisbursementsCharitablePrpsAmt>
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        <RevenueAndExpensesPerBooksAmt>85297</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>85297</DisbursementsCharitablePrpsAmt>
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        <Desc>GRAIN, HAY, SHAVINGS, ETC.</Desc>
        <RevenueAndExpensesPerBooksAmt>75316</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>75316</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES &amp; OFFICE EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>60127</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>60127</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS &amp; MAINTENANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>7896</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>7896</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>7896</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>DONATIONS/GIFTS</Desc>
        <RevenueAndExpensesPerBooksAmt>2300</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2300</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>163</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>CONFERENCES &amp; TRAINING</Desc>
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        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>110</DisbursementsCharitablePrpsAmt>
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      <OtherExpensesScheduleGrp>
        <Desc>SUBCONTRACTORS</Desc>
        <RevenueAndExpensesPerBooksAmt>7423</RevenueAndExpensesPerBooksAmt>
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        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>7423</DisbursementsCharitablePrpsAmt>
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        <Desc>FORESTRY CHAPTER 68</Desc>
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    <SubstantialContributorsSch documentId="RetDoc2089200001">
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        <PersonNm>SARAH H WILLIAMS ESTATE</PersonNm>
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          <CityNm>RUTLAND</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
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      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>REAL ESTATE TAXES</CategoryTxt>
        <Amt>5066</Amt>
        <NetInvestmentIncomeAmt>5066</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>5066</AdjustedNetIncomeAmt>
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      <TaxesDetail>
        <CategoryTxt>STATE TAXES</CategoryTxt>
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        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
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