Provision for employee benefits of $75 000 is disclosed in the statement of financial position at 30 June 2022. Employee expenses of $250 000 were recognised in the statement of profit or loss and other comprehensive income for the year to 30 June 2022. What is the tax base of the provision for employee benefits at 30 June 2022?

Select one:

A.

$0

B.

$75 000

C.

$175 000

D.

$250 000