You Are Shopping at the Local Mall with an $80

You are shopping at the local mall with an $80 gift card that expires tomorrow. Only three items catch your attention: a bottle of perfume, a remote control helicopter, and an "Amazing Ab Belt." You would be willing to give up $60 for the perfume, $70 for the belt, and $80 for the helicopter. Knowing this, you decide to purchase the helicopter. The opportunity cost of the helicopter is:

A) $130, the combined value of the alternatives forgone.
B) $80, the amount spent using the gift card.
C) $70, the value of the ab belt.
D) $60, the value of the perfume.