Vaughn Company owns a 7,400-acre tract of timber purchased in 2006 at a cost of $1,443 per acre. At the time of purchase, the land was estimated to have a value of $343 per acre without the timber. Vaughn Company has not logged this tract since it was purchased. In 2020, Vaughn had the timber cruised. The cruise (appraiser) estimated that each acre contained 8,900 board feet of timber. In 2020, Vaughn built 10 miles of roads at a cost of $8,140 per mile. After the roads were completed, Vaughn logged and sold 3,885 trees containing 890,000 board feet.

A) Determine the cost of timber sold related to depletion for 2020. (Round answer to 0 decimal places, e.g. 5,125.)

Cost Of Timber Sold $

B) If Vaughn depreciates the logging roads on the basis of timber cut, determine the depreciation expense for 2020.

C) If Vaughn plants 5 seedlings at a cost of $4 per seedling for each tree cut, how should Vaughn treat the reforestation?