How Should ABC Manufacturing Pty Ltd Treat Its Provision for Annual

How should ABC Manufacturing Pty Ltd treat its provision for annual and long service leave entitlements in its tax records?

A) Provisions for annual and long service leave are incurred for taxation purposes and so do result in a tax deduction
B) Provisions for annual and long service leave are not incurred for taxation purposes and so do not result in a tax deduction
C) Provisions for annual and long service leave do result in the employer being committed to making the expenditure at that time and so do result in a tax deduction
D) As accounting standards, such as AASB 119 Employee Benefits,the entity to recognise an expense and a corresponding provision (being a liability) for leave entitlement, the same treatment applies for taxation purposes