Carole is a search and rescue volunteer. She received a T4 slip reporting $1,000 in Box87 and $500 in Box 14. Her certificate states that she volunteered 250 hours in the year. How does she treat this income on her tax return?

a)Include $500 in income and claim the search and rescue volunteer amount

b)Include $1,500 in income and claim the search and rescue volunteer amount

c)Include $0 in income and claim the search and rescue volunteer amount