Tax Question on Stewardship

[Laura White]

A couple of years ago I purchased a cow pasture (33 acres) as an
investment.  At the time I was thinking I would hold the land and work
with it later after retirement, maybe build a house.  Then I really
started getting into it.  Now handtools,  trailer, truck, chainsaw,
etc later  I wondering if there is a way for me to deduct my annual
expenses for stewardship.

I am not making any money on this land, so it is not a business.  So
far I am cutting overgrowth and prunning the remaining trees.  This
year I will plant 100 trees.  My goal is forrest stewardship and not
tree farming.  Any advice?

Laura