Use the Following Information to Answer Bellow Questions

Multiple Choice

Use the following information to answer bellow Questions.
A county reports its defined benefit pensions for employees of governmental and proprietary funds on the government-wide financial statements. Here is information for fiscal 2021.
•The total pension liability, measured at the end of fiscal 2021, is $100,000,000, while the total pension liability, measured at the end of fiscal 2020, is $85,000,000.
•The net increase in deferred outflows related to pensions was $2,000,000, while deferred outflows released to pension expense were $300,000.
•The net increase in deferred inflows related to pensions was $150,000, while deferred inflows released to pension expense were $20,000.
•The county transferred $5,000,000 in cash to the pension trust fund.
-Pension expense reported in the fiscal 2021 government-wide statement of activities is

A) $15,000,000.
B) $18,150,000.
C) $23,150,000.
D) $21,850,000.