Yes, there would be a $750/donor fee for IVF and then I would pay $2400/70 day pregnant recip. If I went to the sale barn that grade cow with a 70 day pregnancy would go at weigh-up price...$1100 probably. Seems to me I am paying about$1300 to produce a calf from parents I already own, therefore I oughta be able to expense out that $1300 as a production expense. Same as farming a field.