Loot Table with CanPlaceOn Tag for Wheat Seeds

{
    "type": "minecraft:block",
    "pools":
    [
        {
            "rolls": 1.0,
            "entries":
            [
                {
                    "type": "minecraft:alternatives",
                    "children":
                    [
                        {
                            "type": "minecraft:item",
                            "conditions":
                            [
                                {
                                    "condition": "minecraft:block_state_property",
                                    "block": "minecraft:wheat",
                                    "properties": {
                                        "age": "7"
                                    }
                                }
                            ],
                            "name": "minecraft:wheat"
                        },
                        {
                            "type": "minecraft:item",
                            "name": "minecraft:wheat_seeds",
                            "functions":
                            [
                                {
                                    "function": "set_nbt",
                                    "tag": "{CanPlaceOn:[\"minecraft:farmland\"]}"
                                }
                            ]
                        }
                    ]
                }
            ]
        },
        {
            "rolls": 1.0,
            "entries":
            [
                {
                    "type": "minecraft:alternatives",
                    "children":
                    [
                        {
                            "type": "minecraft:item",
                            "conditions":
                            [
                                {
                                    "condition": "minecraft:block_state_property",
                                    "block": "minecraft:wheat",
                                    "properties":
                                    {
                                        "age": "7"
                                    }
                                }
                            ],
                            "name": "minecraft:wheat"
                        },
                        {
                            "type": "minecraft:item",
                            "name": "minecraft:wheat"
                        }
                    ]
                }
            ]
        }
    ]
}