Laura's Pizza Place Incurs $800,000 Per Year in Explicit Costs

Laura's Pizza Place incurs $800,000 per year in explicit costs and $100,000 in implicit costs. The restaurant earns $1.3 million in revenues. Based on this information, what is the accounting profit for Laura's Pizza Place?

A) $200,000
B) $400,000
C) $500,000
D) $900,000