Solution

We need to evaluate the two conclusions based on the given statements.

Statements:

• s1: All incomes are salaries.
• s2: Some salaries are perks.
• s3: Some perks are tangible.

Analysis of Conclusions:

• c1. Some incomes are tangible: This does not follow. A chain of "All A are B" and "Some B are C" does not lead to a definite conclusion between A and C. Similarly, two chained "Some" statements (s2 and s3) do not create a definite link. Therefore, there is no certain connection between incomes and tangible things.
  
• c2. At least some perks are salaries: This is a direct and valid conversion of statement s2 ("Some salaries are perks"). The statement "Some A are B" always implies that "Some B are A".
  

Conclusion:

Only conclusion c2 logically follows from the statements.