A working landfill is reported in a proprietary fund and is 40% filled at year-end. Total estimated closure and postclosure costs are $20,000,000, and the current balance in the liability for landfill closure and postclosure costs is $6,000,000. The landfill is not expected to be closed for several years. The operating statement of the landfill will report what amount for closure and postclosure expenses for the current year?

Select one:

a. $14,000,000

b. $-0-

c. $20,000,000

d. $ 2,000,000