Tom Purchased Disability Insurance That Will Provide $1400 Per Month

Tom purchased disability insurance that will provide $1400 per month in benefits. His employer carries a disability policy on Tom that will provide an additional $600 per month in benefits. If Tom's monthly budget is $2500 and Tom is anticipating no additional disability benefits from any other source, what is Tom estimating as his work-related monthly expenditures?

A) Tom will be paying a total of $500 in income tax, lunches at work, and employment transportation.
B) Tom will be paying a total of $500 in RRSP contributions, income tax, and gas and oil.
C) Tom is calculating his work-related expenses to be the $600 employer benefit.
D) Tom's work-related expenses are $400.