The answer is: Option 'B' is the right choice.
Detailed breakdown:
Her annual income totals $14,700
Her monthly earnings would then be

She desires to buy new items after covering her expenses and saving for her college education.
Based on the provided options:
Only Budgets B and D appear to reflect the correct monthly income, which is $1,225.
In Budget B,
The total savings amount to $400
In Budget D,
The total savings also amount to $400
Thus, Budget B is optimal for achieving her objectives.
As a result, Option 'B' is the correct choice.