As many office workers adapt to remote work, cities may undergo fundamental change if offices remain under-utilized. Who will benefit if working from home becomes the norm?

        Employers argue they make considerable savings on real estate when workers shift from office to home work. However, these savings result from passing costs on to workers.

       Unless employees are fully compensated, this could become a variant of parasitic (寄生的) capitalism, whereby corporate profits increasingly rely on extracting value from the public—and now personal—realm, rather than on generating new value.

        Though employers are backed by a chorus of remote work advocates, others note the loneliness, reduced productivity and inefficiencies of extended remote work.

        If working from home becomes permanent, employees will have to dedicate part of their private space to work. This requires purchasing desks, chairs and office equipment.

       It also means having private space dedicated to work: the space must be heated, cleaned, maintained and paid for. That depends on many things, but for purposes of illustration, I have run some estimates for Montréal. The exercise is simple but important, since it brings these costs out of the realm of speculation into the realm of meaningful discussion.

        Rough calculations show that the savings made by employers when their staff works from home are of similar value to the compensation workers should receive for setting up offices at home.

       What does this mean for offices in cities? One of two things may happen: Employers pass these costs onto employees. This would be a form of expropriation (侵占), with employees absorbing production costs that have traditionally been paid by the employer. This represents a considerable transfer of value from employees to employers.

        When employees are properly compensated, employer’s real estate savings will be modest. If savings are modest, then the many advantages of working in offices—such as lively atmosphere, rapidity of communication, team-building and acclimatization (适应环境) of new employees—will encourage employers to shelve the idea of remote work and, like Yahoo in 2013, encourage employees to work most of the time from corporate office space.

解析：C。根据题干中的author’s calculations可定位至原文第七段。该段提到，粗略计算表明，员工在家办公为雇主节省的费用，与员工在家设立办公室所应获得的补偿金额（the compensation workers should receive）相当。由此可知，作者认为，远程工作为公司节约了房地产方面的成本，员工因此而在家设立办公室的行为是应该获得补偿的，C项与此内容相符，其中gain from remote working对应第七段的the savings made by employers when their staff works from home，compensation原词复现，故C项为正确答案。

错项排除：文中一直围绕 transferring office work to working from home展开，但A项中的no point在文中无依据，故排除。文中多次提到远程工作可以为雇主节省房地产方面的资金，第八段提到这是将成本转嫁到员工身上，B项与此内容相悖，故排除。D项利用第七段的setting up offices at home进行干扰，但文中并没有说要激励这种行为，故D项排除。