312.9 Amp Feeder

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kwired

Electron manager
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NE Nebraska
I don't think I can. It is a tough section to interpret.

Made even more complicated by the language in the un-enforceable Annex B.310.15(B)(3) which starts to talk about 25% of the total run specifically for burial depths in addition to the 10' / 10% "adjacent" business.
But B.310.15(B)(3) isn't about a single raceway buried all alone it is about duct banks. I think OP's application is for a single raceway. The only thing adjacent that applies is the above ground at one ambient temp being "adjacent" to the underground portion of same conductor at a different ambient temp.
 
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