In 20x1 a government settles a harassment claim with a former employee for 100,000 to be pair out over the next two years in installments of 50,000

Which entry if any should the government make at the end of 20x1 to record in it government wide statements?

A Debit expense: 100,000 credit liability 100,000

B no entry will be made in the government wide statements

C debit expenditure 50,000 credit cash 50,000

D debit deferred expenditure 100,000 credit liability 100,000