(1) If the deceased directed that one of the co-heirs is to have the right to take over a farm that is part of the estate, then in case of doubt it is to be assumed that the farm is to be recognised at the capitalised value of the anticipated yield.
(2) The capitalised value of the anticipated yield is based on the net income that the farm, in accordance with its economic purpose to date, can give in the long term if properly managed.