Widget Ltd., an entity subject to IFRS, offers short-term illness benefits to its 120 employees. Each employee is entitled to up to 10 days off for illness in each fiscal year. Unused days can be carried forward one year. Which of the following describes how Widget should expense the cost of these benefits?

a) Widget should expense the cost as employees use sick days.
b) Widget should expense the cost at the beginning of each year as the sick days are granted.
c) Widget should expense the cost after employees return from sick leave.
d) Widget should expense the cost evenly over the fiscal year.