If a borrower purchased commercial land for future developments, term is 12 months, that would not be CRA small business reportable correct? We have it coded as RC-C1.e Loans secured by Real Estate - non farm residential. My thought is that is should be coded RC-C.a.2? What do you guys think?

If that is the intent, then I would agree - the Call Report instructions for RC-C 1.a2 indicate:

(2) Loans secured by real estate the proceeds of which are to be used to acquire and improve developed and undeveloped property.