Please help

ABC Ltd has introduced a new workplace agreement providing employees with 10 days sick leave per year. Based on past experience, ABC Ltd has ascertained that, across each staff level, 60% of staff will take the full 10 days; 20% of staff will take 5 days and 10% of staff will take 1 day. ABC processes the payroll on a weekly basis and recognizes the sick leave entitlement as they accrue in accordance with AASB 119 Employee Benefits. Details of the payroll are as follows:

Staff levelManagerial staffProfessional staff

Entitlement Accumulating vestingAccumulating non-vesting

Weekly payroll $60,000 $70, 000

Question : Which of the following amounts would be recorded to reflect the weekly sick leave entitlement for the professional staff?

A) $1,639

B) $2,308

C) $3,823

D) $1,912