For the year $2023.....$

Blackfly Ltd$.$ had no outstanding current liabilities at the start of year

During the year, the company paid out $$40000$ for direct labour.

At the end of the year the company still owed a $$2000$ performance bonus to one employee

The amount the company would report as labour expense for $2023$ is $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$

Question $85$ options:

$$42000$

$$38000$

$$39000$

none of the listed answers are correct

$$43000$

$$40000$