This document describes the construction of a regression tree to classify observations of lot size, income, and whether an individual owns a riding lawn mower. It starts with 24 observations and splits them into nodes based on lot size and income values that minimize heterogeneity within the nodes. The final tree has lot size less than 19 as the root node, with further splits on income less than 84.75, lot size less than 18, lot size less than 18.6, and income less than 63 to classify the observations.