Step 1: Impact of Heating Soil to 105° (C)
- (A) Hygroscopic moisture removal: Soil heating at 105° C eliminates hygroscopic moisture, which adheres to soil particles.
- (B) Capillary water loss: Heating also removes capillary water, found within the soil's small pores.
- (C) Free water evaporation: Free water, unbound to soil particles, is lost during heating.
- (D) Structural water release: Heating the soil also causes the release of structural water, which is part of the mineral structure.
Step 2: Summary.
Therefore, all statements (A), (B), (C), and (D) are accurate, making option (3) the correct choice.
Final Answer:
\[ \boxed{3. \, (A), (B), (C) \, \text{and} \, (D)} \]