A Government Sponsoring a Defined Benefit Pension Plan Changes an Assumption

A government sponsoring a defined benefit pension plan changes an assumption underlying the measurement of the net pension liability. Assuming the estimate of this liability increases, how will this be reflected in the government-wide statements?

A) As an increase in the net pension liability and an expense.
B) As an increase in the net pension liability and an intangible asset.
C) As an increase in the net pension liability and a deferred outflow of resources.
D) None of the above, changes in estimated are not recorded.