Id.at 764;cf. A pprAisAl i nsT. & A m. s oc’ y oF F Arm m AnAgers, T he A pprAisAl o F r urAl p roperTy343, 323-60 (2d ed. 2000) (“[T]he highest and best use of a ranch property is directly related to ranch balance.” (Chapter 19: The Valuation of Livestock Ranches)).