Chris Was the Business Manager for a Real Estate Firm

Chris was the business manager for a real estate firm earning an annual salary of $40,000.Then Chris decided to become a consultant.Chris hired an administrative assistant at $15,000 per year and rents office space (utilities included) for $3,000 per month.Chris earned $100,000 in total revenue the first year as a consultant.
Chris's explicit annual cost is _____ and Chris's implicit cost is ______.

A) $15,000;$43,000
B) $18,000;$40,000
C) $36,000;$140,000
D) $51,000;$40,000