A city starts a solid waste landfill during 2010. When the landfill was opened the city estimated that it would fill to capacity within 5 years and that the cost to cover the facility would be 1,5 million which will not be paid until the facility is closed. At the end of 2010, the facility was 20% full, and at the end of 2011 the facility was 45% full. If the landfill is judged to be a gtovernmental fund, what liability is reported on the fund financial statements at the end of 2011?

a) 0 b) 300,000 c) 375,000 d) 600,000 e 675,000