At 30 June 2010 balance of the Provision for Long Service Leave account for Purple Ltd was $25 000. At 30 June 2011 the balance of the Provision for Long Service Leave account was $20 000. During the year ended 30 June 2011, Purple Ltd had recognised an expense for Long Service Leave of $10 000. For tax purposes, a deduction is allowed when the leave is paid. At 30 June 2011, the tax base for the Long Service Leave was:

Group of answer choices

$20 000

$5 000

$15 000

Zero