Use the Following Information to Answer Questions Bellow

Multiple Choice

Use the following information to answer Questions bellow.
At the beginning of the year, a county builds a sewage treatment plant, reported in an enterprise fund. The plant is expected to be in service for 25 years. The county is responsible for the plant's retirement at the end of its life, following all safety and environmental requirements. The estimated present value of the future retirement costs is $10,000,000, to be recognized on a straight-line basis over the plant's estimated life.
-What amount does the enterprise fund report for deferred outflows of resources, related to its asset retirement obligation, in its year-end statement of net position?

A) $10,000,000
B) $ 9,600,000
C) $ 400,000
D) $0