Under the Internal Revenue Code, landowners may receive a tax deduction equal to the donative value of a conservation easement (i.e. the portion for which they are not paid in cash) Which feature of a conservation easement qualifies such for a tax deduction? 

: 

a. duration in perpetuity

b. reduction in the land value by over 50% 

c. the cash portion of the conservation easement value must exceed 50% 

d. the tract is aesthetically pleasing

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