Allan was injured last year. He received a T4 slip from his employer with $32,000 in inBox 14. The employer-provided a letter stating that allan received $3,000 from the company's wage loss replacement plan last year that was included in Box 14 of theT4 slip and that allan has contributed a total of $1,400 to the plan over the past four years. This was the first year allan ever received any benefits from the plan. What does allan report on the Lines10100, 10130, and 10400 of his tax return?

a. Line 10100 - $29,000; Line 10130 - $3,000; Line 10400 - $1,400

b. Line 10100 - $32,000; Line 10130 - $3,000; Line 10400 - zero

c. Line 10100 - $30,600; Line 10130 - $1,400; Line 10400 - zero

d Line 10100 - $30,600; Line 10130 - zero; Line 10400 - $1,400