(b) You are a sharefarmer if you have an arrangement with the owner or tenant of the land and the arrangement provides for all of the following:
- (1) You will produce agricultural or horticultural commodities on the land.
- (2) The commodities you produce or the income from their sale will be divided between you and the person with whom you have the agreement.
- (3) The amount of your share depends on the amount of commodities you produce.