14) D

We need to identify after how many months did Sam have MORE than $1300 in her bank account.
After Jan: 1000 + 300 = $1300

After Feb: 1300 – 200 = $1100
After Mar: 1100 + 200 = $1300
After Apr: 1300 + 0 = $1300
After May: 1300 + 400 = $1700
After Jun: 1700 – 200 = $1500
After Jul: 1500 – 400 = $1100
After Aug: 1100 + 200 = $1300
After Sep: 1300 + 200 = $1500
After Oct: 1500 – 100 = $1400
After Nov: 1400 + 300 = $1700
After Dec: 1700 – 100 = $1600
Sam had more than $1300 after the months of May, June, September, November and December
So the answer is 5 months (option D)

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