How many acres are contained in the tract described as “beginning at the NW corner of the SW 1/4, then south along the west line to the SW corner of the section, then east along the south line of the section 2,640 feet, more or less, to the SE corner of the said SW 1/4, then in a straight line to the POB”?

And the answers they give are

A. 80 acres
B. 90 acres
C. 100 acres
D. 160 acres

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