Landfill Operations May Be Reported in a Governmental Fund or in a Proprietary

Landfill operations may be reported in a governmental fund or in a proprietary fund. Assume an operating landfill is estimated to be 30% filled. Total expected costs of closure and postclosure care are estimated at $15,000,000. Which statement below is false?

A) If the landfill is reported in a proprietary fund, the total liability for future closure and postclosure costs is reported at $15,000,000.
B) If the landfill is reported in a proprietary fund, and previously reported closure and postclosure costs are $4,000,000, the current year's expense for future closure and postclosure costs is reported at $500,000.
C) If the landfill is reported in a governmental fund, the total liability for future closure and postclosure costs is reported at zero.
D) If the landfill is reported in a governmental fund, the current year's expense for future closure and postclosure costs is reported at zero.