You are appraising a five acre tract of land which is currently in agricultural use. The Master Plan for the community shows that utilities will be extended to the subject property within the next three to five years. At that time, the zoning of the area will be changed for residential development with a maximum site area of 2.5 acres. The owner of the subject property has requested that the utilities be extended now, but this request was denied by the Planning Department. What is the highest and best use of the subject property, as vacant