2. Sahars income for tax purposes for 2019 and 2020 is as follows:

2019 2020

Salary $100,000 $110,000

Taxable benefits $ 8,000 $8,000

Travel expenses $ (3,000) $ (2,000)

RPP contributions $ (4,200) $ (4,200)

Business losses $ (1,000) $ (1,200)

Rental income $ 3,200 $ 3,600

Spousal support paid $ (12,600) $ (12,000)

Net income under Division B $ 90,400 $ 102,200

Which of the following statements is correct?

a) The earned income that should be used to calculate her child care expense deduction for 2020 is $110,000.

b) The earned income that should be used to calculate her 2020 RRSP deduction is $106,400.

c) The earned income that should be used to calculate her child care expense deduction for 2020 is $102,200.

d) The earned income that should be used to calculate her 2020 RRSP deduction is $94,600.

e) None of the above.