1. The reduced costs in retirement may include:

   1. the elimination of costs associated with employment (certain clothing costs, parking, and some meal costs)
   2. the elimination of mortgage costs if the mortgage debt is scheduled to be repaid by the time of retirement
   3. the elimination of costs of children (tuition and clothing)
   4. payroll costsFICA
   5. the potential elimination of savings because this is the time to use the accumulated savings

   		a. 1 and 2
   		b. 1, 2, and 4
   		c. 2, 3, 4, and 5
   		d. 1, 2, 3, 4, and 5