‘Yellowstone’: Who Will Buy the Dutton Ranch in Next Week’s Finale?

[Warning: The following contains MAJOR spoilers for Yellowstone Season 5 Episode 13, “Give the World Away.”]

Kayce Dutton (Luke Grimes) may have figured out a way to save the family ranch just in time for the Yellowstone Season 5 finale next week.

In the penultimate episode of the season on Sunday, December 8, Kayce kept his cards to his chest as he privately brainstormed a plan to solve the ranch’s money woes. Beth (Kelly Reilly) and Rip (Cole Hauser) were selling everything they could to buy time to come up with the money for the property’s extensive taxes, but they weren’t hopeful that they could come out the other side still owning every inch of land they did before. The episode ended with Kayce asking Beth for business advice, which gave Beth enough hints to figure out his plan. It now seems that the Duttons will sell the ranch, but how they sell it and to whom could save everything.

Kayce posed a hypothetical scenario to his sister. If she were to sell him her $300,000 car for $1, would that be illegal? And from there, would he pay tax on the value of the car or on the price he paid for it? The answer to the former was “No,” and the latter was the actual price. Both of their faces lit up at this idea. “Why didn’t I think of that?” a bewildered and hopeful Beth exclaimed. Kayce asked her to give him one day to figure out who to sell the ranch to for such a low price.

So who will the buyer be now that the Duttons are willing to sell their inheritance? Our money would be on Thomas Rainwater (Gil Birmingham) and the Broken Rock Reservation at large. Putting the land in a conservation easement makes it possible for future owners of the land to have reduced property taxes, and reduced property taxes on the largest contiguous ranch in the U.S. is definitely what this group needs. Per Credo Finance, “landowners who donate or sell easements for less than their appraised value may benefit from significant tax savings on federal and state income taxes,” and “conservation easements may also lead to reduced property taxes due to decreased property value, which can be advantageous for landowners during property ownership and estate planning.”

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This could be what Kayce was thinking about when he asked if it was illegal to sell property for much less than it is worth. They could sell the land to an ally, like another family member or someone else they trust, with the caveat that the Duttons are allowed to continue living on the ranch’s grounds and the cowboys can keep their jobs maintaining the land.

At this point, Rainwater is the Duttons’ greatest ally. He offered his support in the aftermath of John Dutton’s (Kevin Costner) murder to both Kayce and Beth, and they both made clear how much the family respects him. And there’s the familial connection that Monica (Kelsey Asbille), Tate (Brecken Merrill), and Kayce have with the people of the reservation. What the reservation lacks is the funding to compete with a major financial institution like Market Equities. But that wouldn’t matter if the Duttons are only selling the ranch for $1, making the future taxes on the land much lower. That low amount would be wild, but it would also be a great middle finger up to the people who wanted to take the property for their own capitalistic desires.

Additionally, the Broken Rock Reservation is the only group that shares the Dutton’s goals for the land: for it to remain untouched and cared for as it has been for hundreds of years. Should Kayce, Monica, Tate, Beth, and Rip want to leave the ranch behind for a change of scenery following the recent turmoil like some of the characters have implied, this would also give them an out they could live with. This would bring Yellowstone‘s storylines to a satisfying conclusion, should this be the show’s end.

What do you think will happen? Let us know in the comments, below.

Yellowstone, Season 5 Finale, Sunday, December 15, 8/7c, Paramount Network