A Working Landfill Is Reported in a Proprietary Fund and Is

A working landfill is reported in a proprietary fund and is 60% filled at year-end. Total estimated closure and postclosure costs are $25,000,000, and the current balance in the liability for landfill closure and postclosure costs is $12,000,000. The operating statement of the landfill will report what amount for closure and postclosure expenses for the current year?

A) $-0-
B) $ 3,000,000
C) $25,000,000
D) $13,000,000