You are persistant, I have to say. I would contact the officers in charge of the loan program and explain the situation, and see what they advise. Surely, they are ag people and will understand that you cannot keep forcing this heifer to let her calf nurse.
Now, on the other side, it just seems that she SHOULD accept this calf. You sure have put enough time in it.
Some cattle are just not motherly. But, maybe if she has a normal delivery next time, she may love her baby.
You have to decide if you can afford to keep her around that long without an income - if she won't raise this calf.
By the way, you might try pouring molasses on the calf. She should LICK it off. Once a cow LICKS the calf, they usually start accepting it. :shock: maybe - hopefully.