Xenon Corporation Discovered That the Soil Beneath Its Headquarters' Parking

Xenon Corporation discovered that the soil beneath its headquarters' parking lot was contaminated with hazardous waste. At the turn of the century, the land had been used by a paint factory. Chemicals in production were probably dumped outside the factory that once stood there. What is the effect of Xenon self-reporting the issue with the parking lot?

A) There is no effect; Xenon is still liable
B) Self-reporting reduces the penalty
C) Self-reporting places a greater percentage of liability on the government
D) Self-reporting can be used against Xenon in civil suits