Ward Planter Exclusively Grew Soybeans in Each of the Past

Ward Planter exclusively grew soybeans in each of the past three years and currently participates in the marketing loan program of the Food,Conservation,and Energy Act of 2008.If the "crop price" of soybeans at harvest is less than the pre-harvest "loan price," Planter can:

A) sell his crop in the market and receive the difference between the crop price and loan price as a direct payment from the federal government.
B) take a "crop credit" based on the difference between the crop price and the loan price and use the credit to reduce federal income taxes owed.
C) receive an "emergency loan" that can be paid back over the following five years.
D) forfeit the harvest to the lender and be free of the loan,thus receiving a subsidy because the proceeds from the loan exceed the revenues from the sale of the crop in the market.