A city does not choose to advance fund its OPEB plan but instead will continue to pay these postretirement benefits as they come due. The current year's benefit payments total $2,500. The total OPEB liability increased from $14,000 to $16,500 during the year. The General Fund would recognize an expenditure of

A. $0.

B. $2,500.

C. $14,000.

D. $16,500.