Foxhouse pty ltd has 100 employees. Their wages are $200 per day. Their benefits for sick leave are 5 days paid leave per annum, accumulating non-vesting. During the year ended 30 June 2010, 200 days of paid sick leave were taken by employees. It is estimated that 70% of unused sick leave will be taken in the future. The balance of the provision for sick leave account in the financial statements of Foxhouse pty ltd for the year ended 30 June 2010 would be:

A) $40,000

B) $42,000

C) $60,000

D) $82,000