the soil laying directly under the soil at the surface
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The topsoil is the subsoil, also called the B horizon. The subsoil contains clay and iron oxides washed from the topsoil. The bottom layer, also called the C horizon, is composed of rock fragments of weathered parent material.
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Topsoil Is The first layer of Soil. This layer is known A Horizon. It Has maximum amount of humus and is rich in humus.
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