At 30 June 2009 Blue Ltd had Provision for Annual Leave of $5 000. At 30 June 2010 the Provision for Annual Leave account was $7 000. During the year, Blue Ltd had recognised an expense for Annual Leave of $4 000. For tax purposes, annual leave is allowed as a deduction when the leave is paid. At 30 June 2010, the tax base for the Provision for Annual Leave was:

Group of answer choices

5 000

2 000

Zero

7 000