e) $32,964 2. Sahar's 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 S (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