In Relation to Long-Service Leave How Many of These Statements

In relation to long-service leave how many of these statements are untrue?
.The entry to accrue long-service leave is a debit to long-service leave expense and a credit to provision for long-service leave
.The leave is paid at the rate of pay applicable when the leave is taken
.Provision for long-service leave has an element of current liability but is largely non-current

A) 0
B) 1
C) 2
D) 3