21) A city starts a solid waste landfill during 2020. When the landfill was opened the city estimated that it would fill to capacity within 6 years and that the cost to cover the facility would be $1.8 million which will not be paid until the facility is closed. At the end of 2020, the facility was 15% full, and at the end of 2021 the facility was 35% full. On government-wide financial statements, which of the following are the appropriate amounts to present in the financial statements for 2021? A) Both expense and liability will be zero. B) Expense will be 70,000 liability will be $540,000. C) Expense will be $540,000 and liability will be $540,000. D) Expense will be $630,000 and liability will be $540,000. E) Expense will be $360,000 and liability will be $630,000