Mrs. B, the personal cook in the household of X, filed a monetary claim against her employer, X, for denying her service incentive leave pay. X argued that Mrs. B did not avail of any service incentive leave at the end of her one (1) year of service and hence, not entitled to the said monetary claim.

(a) Is the contention of X tenable? Explain.
(b) Assuming that Mrs. B is instead a clerk in X's company with at least 30 regular employees, will her monetary claim prosper? Explain. (2019 BAR)