; and (2) accept from the County a conveyance of all right, title, and interest of the County in and to the non-Federal land. (b) Equal value and cash equalization (1) Equal value exchange The land exchange under this section shall be for equal value, or the values shall be equalized by a cash payment as provided for under this subsection. (2) Cash equalization payment The County or the Secretary, as appropriate, may equalize the values of the lands to be exchanged under this section by cash payment without regard to any statutory limit on the amount of such a cash equalization payment. (3) Deposit and use of funds received from county Any cash equalization payment received by the Secretary under this subsection shall be deposited in the fund established under Public Law 90–171 ( 16 U.S.C. 484a ; commonly known as the Sisk Act). The funds so deposited shall remain available to the Secretary, until expended, for the acquisition of lands, waters, and interests in land for the San Bernardino National Forest. (4) Source of funds for payment by Secretary If the Secretary will make a cash equalization payment to the County under this subsection, the Secretary may use funds available from the Land and Water Conservation Fund, the Act of June 15, 1938 (Chapter 438; 52 Stat. 699, commonly known as the Receipts Act of 1938), or capital improvement funds. (c) Appraisals The value of the land to be exchanged under this Act shall be determined by appraisals conducted— (1) by one or more independent and qualified appraisers