Increases in a government's pension liability that are due to changes in economic or demographic assumptions or actual results that are different from expected results, are reported in

A. Pension expense on the government-wide statement of activities. B. Pension liability on the pension trust fund's statement of net position. C. Deferred outflows of resources on the government-wide statement of net position. D. Deferred inflows of resources on the government-wide statement of net position.