A parcel of land or ALU less than 20 acres but greater than or equal to 3 acres shall receive agricultural use assessment if its meets one of the following tests: If at least 3 acres but less than 5 acres are actually devoted and $2,500 gross income is derived from the approved agricultural activities; or If at least 5 acres but less than 20 acres are actually devoted, the land qualifies for agricultural use assessment regardless of gross income. A parcel of land or ALU of less than 3 acres excluding the homesite shall receive the agricultural use assessment if it meets one of the following tests: Gross income from the approved agricultural activity on the land: Generates a minimum of $2500; and Amounts to at least 51 percent of the owner’s total gross income: The owner’s total gross income shall include all sources of income for the calendar year that immediately precedes the taxable year, whether or not the income is included in the definition of gross income for federal or State tax purposes; This income shall include any benefit under the Social Security Act or Railroad Retirement Act; No more than 2 parcels of land may qualify under the same ownership; A family farm unit as defined in Tax Property Article, §8-209(g)(1)(iv), Annotated Code of Maryland; or A parcel of land under the same ownership and contiguous to a parcel of land receiving agricultural use assessment and is actively used. No more than 2 parcels of land may qualify under the same ownership. Different approved agricultural activities may be combined to meet the requirements of §§A and B of this regulation. The Department may determine the reasonableness of gross income claimed by an owner. The ratio requirements under Regulation .04 of this chapter are used to establish the associated lands. Only Class 3 land under Regulation .08 of this chapter will be used in developing ratio requirements.