Trevor is search and rescue volunteer. He received a T4 slip reporting $750 in box 87. He also recive a certificate stating that he volunteerd 175 hours in 2021. How should Trevors return be completed?

The $750 from box 87 should be included in income and the search and rescue volunteers amount $3000 should be claimed on Line 31240 in Step 5 part A

The $750 from box 87 should be included in income, but the search and rescue voluntees amount of $3,000 should be claimed on line 31240 in step 5 part A

The $750 from box 87 should be included in income, but the search and rescue voluntees amount of $3,000 should not be claim

The $750 from box 87 should be included in income and search and rescue volunteers amount of $3000 should not be claimed.