Craig is an employee of a corporation. The corporation indicates that Craig's total remuneration was $100,000 for 2023. Craig received $68,000 in his bank account in 2023 based on earnings of $95,000. Craig's net income that should be reported on his T4 by the corporation is:

a.

$100,000

b.

$95,000

c.

$68,000

d.

$168,000