Increases in a Government's Pension Liability That Are Due to Changes

Increases in a government's pension liability that are due to changes in economic or demographic assumptions or actual results that are different from expected results, are reported in

A) Deferred inflows of resources on the government-wide statement of net position.
B) Pension liability on the pension trust fund's statement of net position.
C) Pension expense on the government-wide statement of activities.
D) Deferred outflows of resources on the government-wide statement of net position.