Tractor vs Train

I was taking down Christmas decorations, Michael was napping and James was playing on the kitchen floor with a train, a tractor and some tracks (and make-shift tracks).  Glancing at him every once in a while and listening to what he was saying I caught this conversation between the tractor and the train.

The tractor is in the process of trying to cross the train tracks.

Train "Are you a train?"

Tractor "No, I am a tractor."

Train "Why are you on my tracks?"

Tractor "Because I am a tractor, I can cross train tracks."

Train "You have small wheels (in front, he was pointing), you can't cross my tracks"

Tractor "Yes I can.  My wheels are small but they can smash things . . .like trains."

The tractor runs over the train.

Train "Ok tractor, you can cross my tracks."

Tractor "I know, I told you I'm a John Deere tractor and I can cross tracks."

This made me laugh and I had to quickly write it down so that I wouldn't forget anything.