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C is corrent. Per ASC Topic 712 (SFAS 88), an employer that offers for a short period of time special termination benefits to employees shall recognize a liability and an expense when the employees accept the offer and the amount can be reasonably estimated. The amount recognized shall include any lump-sum payments and the present value of any expected future payments. C is corrent because the employees accepted the offer and the amount can be reasonably estimated.
A is incorrect. Future payments should be recognized at their present value. Refer to the correct answer explanation.
B is incorrect. The entire expense should be recognized in the current period. Refer to the correct answer explanation.
D is incorrect. The entire expense should be recognized in the current period. Refer to the correct answer explanation.