Please help it you can!

Landfill operations may be reported in a governmental fund or a proprietary fund. Assume an operating

landfill is estimated to be 40 percent filled. Total expected future costs of closure and postclosure care are

estimated at $5,000,000. Which statement below is true?

a. If the landfill is reported in a governmental fund, the total liability for future closure and postclosure

costs is reported at $2,000,000.

b. If the landfill is reported in a governmental fund, the total liability for future closure and postclosure

costs is reported at zero.

c. If the landfill is reported in a proprietary fund, and previously reported closure and postclosure costs are

$1,000,000, the total liability for future closure and postclosure costs is reported at $3,000,000.

d. If the landfill is reported in a proprietary fund, the total liability for future closure and postclosure costs

is reported at zero.