Answer:
B, Net income
Explanation:
Savings cannot be treated as deduction as deductions are compulsory done by the employer for loans, taxes, and other liabilities as PF etc. But savings is voluntarily done by the income holder after setting aside amount for all other expenditure necessary to sustain living.
Savings cannot be treated as short term goal, as sometimes savings are for long term as children's education, marriage, old age pension, etc.
Savings cannot be treated as expenditure as expenditures are getting some goods or services by paying some money. But savings is not giving money to get service or good but to hold it for future use
THus the appropriate answer is savings is net income i.e. income over all expenditures.