Brad started as a volunteer firefighter for his town in July. He received a T4 slip with $500 in Box 87. He did not receive a certificate, because he only volunteered 90 hours in the year. How does he treat this income on his tax return and what can he claim?

a)He includes the $500 in income and claims the volunteer firefighters’ amount  

b) He does not include the $500 in income and does not claim the volunteer firefighters' amount 

c)He does not include the $500 in income and claims the volunteer firefighters’ amount