Describe the business purpose, step-transaction, and substance-overform doctrines. What types of tax planning strategies may these doctrines inhibit

Tony is a wheat farmer, but he also spends part of his day teaching guitar lessons, due to the popularity of his local country western band, farmer tony has more students requesting lessons than he has time for if he is to also maintain his farming business. farmer tony charges $25 an hour for his guitar lessons. one spring day, he spends 10 hours in his fields planting $130 with of seeds on his farm. he expects that the seeds he planted will yield $300 worth of wheat a. 130 b. 260 c. 170 d. $-80