An enterprise landfill fund estimates that its closure and postclosure costs are $300,000 at the end of the year. It also estimates that the landfill has 30% of its capacity left. The amount of liability for closing the landfill was $200,000 at the beginning of the year. What amount should be reported as closure costs for the year?

1. $0.
2. $10,000.
3. $210,000.
4. $290,000.