The teacher's donations protect an additional 4 acres (12 acres - 8 acres) between the second and third years. Since she donates the same amount each year, she will protect 4 more acres in each subsequent year.
So, for each year after the third year, she protects an additional 4 acres. Therefore, at the end of the tenth year, she will have donated enough money to protect:
12 acres (third year) + 4 acres/year * 7 years (from year 4 to year 10) = 12 acres + 28 acres = 40 acres.
At the end of the tenth year, her donations will protect 40 acres.