Is this inclusive of employer CPF? How about bonuses?

For example, if someone's has:

Base salary: $10,000
Employee CPF: $1,200
Take home salary: $8,800

Employer CPF: $1,020

Annual bonus: $20,000 (For simplicity, I'm going to pretend there is no CPF on this bonus)

Does this mean his total income is calculated as:

A) $10,000 x 12 = $120,000

B) ($10,000 x 12) + $20,000 = $140,000

C) ($10,000 x 12) + ($1,020 x 12) + $20,000 = $152,240

D) $8,800 x 12 = $105,600

E) ($8,800 x 12) + $20,000 = $125,600

Which value (A to E) is correct?