; (ii) by an appraiser mutually agreeable to the Secretary, Nagamut, and Calista; (iii) in a way that shall determine the fair market values of the surface and subsurface estates of the Nagamut selection as though the estates were available for selection under this Act on the date of enactment of the Alaska Native Claims Settlement Improvement Act of 2017 ; and (iv) without regard to the current ownership status. (B) Costs The costs of the appraisals required under this paragraph shall be borne by the Secretary. (4) Establishment of account; compensation (A) Establishment There is established a special account in the Treasury of the United States to be known as the Nagamut Selection Special Account , into which shall be deposited from the General Fund of the Treasury a sum equal to the appraised fair market value of the surface and subsurface estates of the Nagamut selection. (B) Compensation Amounts in the Nagamut Selection Special Account shall be available to the Secretary, without further appropriation, to compensate Nagamut and Calista for the fair market value of the surface and subsurface estates of the Nagamut selection. (5) Effect on entitlement The compensation paid to Nagamut and Calista pursuant to this subsection shall satisfy the statutory land entitlement of Nagamut and the rights to the subsurface estate held by Calista under the provisions of this Act. .