Yes this is S
Benzyl is obviously first priority because:
Benzyl - C (C,C,C)
T-butyl - C (C,C,C)
You go on to the next carbon and you can determine that the benzyl is first priority over T-butyl because the secondary carbon has more carbons attached to it than T-butyl's methyl group
And, I looked at it as if were at the bottom of the molecule looking straight up and you can see it is S that way