A county reports its defined benefit pensions for employees of governmental and proprietary funds on the government-wide financial statements. Here is information for fiscal 2021.

*	The total pension liability, measured at the end of fiscal 2021, is $100,000,000, while the total pension liability, measured at the end of fiscal 2020, is $85,000,000.
*	The net increase in deferred outflows related to pensions was $2,000,000, while deferred outflows released to pension expense were $300,000.
*	The net increase in deferred inflows related to pensions was $150,000, while deferred inflows released to pension expense were $20,000.
*	The county transferred $5,000,000 in cash to the pension trust fund.

Pension expense reported in the fiscal 2021 government-wide statement of activities is

	A.	$18,150,000.
	B.	$23,150,000.
	C.	$15,000,000.
	D.	$21,850,000.