; 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 or an adjustment in acreage. At the option of the County, any excess value of the non-Federal lands may be considered a gift to the United States. (2) Cash equalization payment The County 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. (c) Appraisal The Secretary shall complete an appraisal of the land to be exchanged under subsection (a) in accordance with— (1) the Uniform Appraisal Standards for Federal Land Acquisitions