 But because of an income tax deduction of 60%, the actual cost will start out a lot lower. But it works out to up to $250 per head of livestock. Now, having talked to a number of ranchers, including former hunting buddies of mine, they would tell you that if they raise a bunch of calves from birth to market, that's about 18 months, and then you take all the costs of feed during the wintertime and veterinary bills and all the other costs of raising livestock,