I am Positive it is from a tractor, look at the tread pattern- straight lines, look at the width, this is not a car tire track.
I am also positive it was a farm tractor and the straight lines indicate it was made by a front tire which carry a lot of weight and would compress the ground to a point where it would be next to impossible for a cat to make such a clear, deep print. I have seen bear tracks in the mud in a swamp where the soil hadn't been compressed that weren't as clear as that cat print and bear are much heavier than cats.