Special Assessments on Farm Acreage

[RWG1950]

The wife of my customer (MFJ) inherited 1/5 of the family farm in Minnesota couple of years ago.
Four of the 5 siblings rent their share of the land back to a brother who continues to farm, but none of 4 are involved in the farm.
On my customers "E", I am reporting the rent received and 1/5 of the property taxes in 2023.
In addition to the property taxes, a special assessment of $7,051 was issued in 2023. ($7,051 / 5 = $1,410 per person)
Can the special assessment paid (for land drainage) be deducted currently on the "E" or must it be added to basis?
Thanks for comments.

[Anarchrist]

What's the assessment for?
Should this be on a 4835 instead of E?

[Twin Turbo Z]

Schedule E since they are not involved in farming. Agree what is the "assessment" ? Was it to inspect for drainage solutions ? Or was is actual drainage tile/hose installed ?

[RWG1950]

Thanks for responding.
The customer indicated on my tax data form that the assessment was for "tiling work for improved drainage" on the acreage.

[Twin Turbo Z]

Tiling can be depreciated or 179 expensed. Here is a good article that OSU Ag. dept. put out concerning drainage systems. https://ohioline.osu.edu/factsheet/OAM-1