E$10\mathrm{.}21($LO $3)($Depletion Computations$$Timber$)$:

Forda Lumber Company owns a $7,000-$acre tract of timber purchased in $2011$ at a cost of $$1,300$ per acre. At the time of purchase, the land was estimated to have a value of $$300$ per acre without the timber. Forda Lumber Company has not logged this tract since it was purchased. In $2025,$ Forda had the timber cruised. The cruise $($appraiser$)$ estimated that each acre contained $8,000$ board feet of timber. In $2025,$ Forda built $10$ miles of roads at a cost of $$7,840$ per mile. After the roads were completed, Forda logged and sold $3,500$ trees containing $850,000$ board feet.

Instructions:

A$.$ Determine the cost of timber sold related to depletion for $2025.$

B$.$ If Forda depreciates the logging roads on the basis of timber cut, determine the depreciation expense for $2025.$

C$.$ If Forda plants five seedlings at a cost of $$4$ per seedling for each tree cut, how should Forda treat the reforestation?