From $s2$, “some salaries are perks” $\Rightarrow$ “some perks are salaries,” so $c2$ follows.
$c1$ does not follow: incomes $\subseteq$ salaries ($s1$), but we have no information linking incomes to tangible items; $s2$ and $s3$ could refer to different elements.
Given “all roses $\subset$ flowers” and “some flowers are yellow.” It is consistent that some of those flowers could be roses, so the option that can be true is “some roses are yellow.”