Which items must be included in the calculation of Rookie Salary?

B is the correct answer because the calculation of rookie salary includes a comprehensive range of financial elements that significantly impact the overall salary cap and player compensation. Specifically, this includes all likely to be earned (LTBE) incentives, which are bonuses that the player is expected to achieve based on performance or specific conditions. Additionally, signing bonus proration is important as it reflects the portion of the signing bonus that counts against the salary cap in each year of the contract. Roster bonuses, which are granted for being on the team's roster at specific times, reporting bonuses for attending mandatory activities, and workout bonuses tied to participation in team workouts also count toward the rookie salary calculation. Including all these elements ensures a more accurate representation of a rookie’s total remuneration within the confines of salary cap management.