Shortly after graduation, you begin your first job. (Congratulations!) You are proud of the fact that you negotiated a starting salary of $54,000, which calculates to $1,038 per week. When you receive your first paycheck, you realize that your take-home pay is significantly less than that. Why is that the case? Which of the following budgeting variances would be considered positive in respect to increasing the cash flow surplus? O Budgeted income for employment of $55,000 but actual income of $58,000 O Budgeted spending on restaurants of $800 but actual spending of $1,100 O Budgeting spending for rent of $8,000 but actual spending of $8,000 O Budgeted spending on entertainment of $2,500 but actual spending of $3,500