bill is a search and rescue volunteer. He received a T4 slip reporting $750 in Box87. He also received a certificate stating that he volunteered 175 hours in 2019. How should bill s return be completed?

a. The $750 from Box 87 should be included in income and the search and rescue volunteers amount of $3,000 should be claimed on Line 31240 in Part A of Step 5

b. The $750 from Box 87 should not be included in income, but the search and rescue volunteers amount of $3,000 should be claimed on Line 31240 in Part A of Step 5

c. The $750 from Box 87 should not be included in income and the search and rescue volunteers amount of $3,000 should not be claimed

d. The $750 from Box 87 should be included in income and the search and rescue volunteers amount of $3,000 should not be claimed