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IRS.gov Website
Instructions for Schedule J (Form 1040)
taxmap/instr/i1040sj-003.htm#en_us_publink1000274204

Lines 2b and 2c(p2)

rule
Complete lines 2b and 2c if the amount of your elected farm income on line 2a includes net capital gain. Net capital gain is the excess, if any, of net long-term capital gain over net short-term capital loss.
taxmap/instr/i1040sj-003.htm#en_us_publink1000274205
Line 2b.(p2)
rule
Enter on line 2b the portion of your elected farm income on line 2a treated as a net capital gain. The amount you enter on line 2b cannot exceed the smaller of your total net capital gain or the net capital gain attributable to your farming or fishing business.
taxmap/instr/i1040sj-003.htm#en_us_publink1000274206
Line 2c.(p2)
rule
Enter on line 2c the smaller of line 2b or the unrecaptured section 1250 gain attributable to your farming or fishing business, if any.