Janelle only has one source of income, her job as a barista. She completes the income portion of the statement of her income and expense very quickly. She spends more time thinking about what expenses she has. The webinar recommends categorizing expenses by the types of benefits they provide. Which types of expenses below would be reported in Janelle's income and expense statement?

A)Tax payments, living expenses, and variable expenses

B)Asset purchases, living expenses, and tax payments