identified under paragraph (1) shall be deposited in the general fund of the Treasury of the United States as miscellaneous receipts. (B) An amount equal to the costs associated with the sale shall be deposited in a designated fund from which sums are to be used, to cover the cost to the United States for design, engineering, and supervision of the construction of needed roads and the cost for Forest Service sale preparation and supervision of the harvesting of such timber. (C) Any amounts not described under subparagraph (A) or (B) shall be deposited in the general fund of the Treasury of the United States as miscellaneous receipts. (b) Categorical exclusion Except as provided in section 4, a categorical exclusion is available to the Secretary of Agriculture for timber sales conducted pursuant to subsection (a). 4. Limitation of categorical exclusion A categorical exclusion under this Act may not be used on National Forest System lands or public lands— (1) that are included in the National Wilderness Preservation System