Windsor Timber Company owns 9,000 acres of timberland purchased in 2014 at a cost of $1,512 per acre. At the time of purchase, the land without the timber was valued at $432 per acre. In 2015, Windsor built fire lanes and roads, with a life of 30 years, at a cost of $90,720. Every year, Windsor sprays to prevent disease at a cost of $3,240 per year and spends $7,560 to maintain the fire lanes and roads. During 2016, Windsor