Bingo!
DaleLenz
Gary wins the golden award for today, 90 acres it is.
Now will attempt to explain. A section of land is one square mile, 640 acres, so draw a square, each leg is one mile. Now draw two lines in the center of the first square, one line vertical and one horizontal, both lines are draw across the square, you now have 4 quads, 160 acres ea. Now visualize this being a map, North is always up. The upper left quad is the NW, upper right is NE, lower left SW and lower right is SE. Pick any of the quads and repeat, now each quad in a quad is 40 acres, get the picture (?) If I had a chalk board and you folks in front of me, it would be a whole lot simpler. A link is posted below, go down to the mid page of link with a square drawing, for more information if you must. The way I write the legal would not pass a college exam, but in the field/industry my method is a short-hand way that is quite common.