Sitting in a field because?? Mouse damage... sun baked seat, gauges, hydraulic hoses and tires, possible water intrusion into gearbox being its gear drive are all price factors..
Possibility of stuck injectors or locked up engine with all the storms that have happened with Possibility of flooding in the area..
My biggest one would be why it was left Sitting in a field for 2 1/2 years.. rare people leave a 20k at the time investment just Sitting in a field for that long without a very good reason..
Unless they are just a stupid rich or the owner died and wife etc forgot about it and they have no kids?
Pretty odd.. look and inspect thourly before making a offer