Which Statement Relating to Sick Leave Is True

Which statement relating to sick leave is true?

A) Accounting for sick leave is largely determined by the conditions attached to the leave.
B) Employees are generally entitled to be paid pro-rata for sick leave not taken if they terminate their employment.
C) When sick leave is actually taken by employees an entry is made to debit sick leave expense and credit the Australian Tax Office.
D) When sick leave is paid it is at the lowest award rate rather than the normal salary rate.