This farmer is having extreme financial difficulties with his farm. He thinks that if he gets some advice on taxes, his financial situation might improve. So he calls in a tax accountant.
The accountant starts out asking who works on the farm. "Does your wife help out?"
"Yes" says the farmer. "12 hours a day. The rest of the time she's cooking and keeping the house."
"What about the kids?" asks the accountant.
"All four of them put in at least six hours a day. Except little Timmy, he puts in ten hours because he's too young to go to school."
"And do you have a hired hand?"
"Yes, Full time. I can't afford him, but I do need the help."
The accountant asks, "Is there anyone else?"
The farmer replies, "Just the half-wit."
"The half-wit? And what does he do" asks the accountant.
The farmer looks sadly down at the ground and answers, "The half-wit is the poor fool that owns this farm."