Landfill operations may be reported in a governmental fund or a proprietary fund. Assume an operating landfill is estimated to be 40 percent filled. Total expected future costs of closure and postclosure care are estimated at \($5,000,000\). Which statement below is true?

a. If the landfill is reported in a governmental fund, the total liability for future closure and postclosure costs is reported at \($2,000,000.\)

b. If the landfill is reported in a governmental fund, the total liability for future closure and postclosure costs is reported at zero.

c. If the landfill is reported in a proprietary fund, and previously reported closure and postclosure costs are \($1,000,000\), the total liability for future closure and postclosure costs is reported at \($3,000,000.\)

d. If the landfill is reported in a proprietary fund, the total liability for future closure and postclosure costs is reported at zero.