The Perspective from Which a Factor Is Viewed Matters in Terms

The perspective from which a factor is viewed matters in terms of determining if, and how much, economic rent it receives. Which of the following examples illustrates this?

A) Smith currently earns $80,000 as an accountant.If he works as an accountant at another firm, he would earn $76,000.
B) Jones currently earns $66,000 as an attorney for a large law firm.If he were to work instead at a small law firm, he would earn $55,000.
C) Smith currently earns $80,000 as an accountant.If he works as an accountant at another firm, he would earn $78,000, but if he works at a job outside accounting, he would earn $60,000.
D) Jones will pay Smith more to work for him than Brown will pay Smith to work for her.
E) a and b