Ramona Owns a Small Coffee Shop,where She Works Full-Time

Ramona owns a small coffee shop,where she works full-time.Her total revenue last year was $100,000,and her rent was $3,000 per month.She pays her one employee $2,000 per month,and the cost of ingredients and overhead averages $500 per month.Ramona could earn $35,000 per year as the manager of a competing coffee shop nearby.Her total implicit costs last year were

A) $100,000.
B) $35,000.
C) $60,000.
D) $66,000.
E) $72,000.