What would be best way to entitle a table column if it can contain only two values?

I need to create a UI for a budget overview tool and the only option to create this UI is to use a table. The table will contain expense name, cost in local currency, cost in target currency and a column to indicate whether the expense is actual (already booked, spend, paid) or planned. I can think of a couple of options:

  1. Entitle the column "Actual?" (or Planned?) and use Yes/No in the table itself
  2. Leave the title blank and use "Actual" and "Planned" in the tables

Potentially the table cells could contain toggle switches to change from Actual to Planned and vice versa.

What would be the best option and its drawbacks?