Suppose Winston's Annual Salary as an Accountant Is $60,000 and His

Suppose Winston's annual salary as an accountant is $60,000 and his financial assets generate $4,000 per year in interest. One day, after deciding to be his own boss, he quits his job and uses his financial assets to establish a consulting business, which he runs out of his home. He outlays $8,000 in cash to cover all the costs involved with running the business and earns revenues of $150,000. What costs would be considered when calculating accounting profit?

A) The opportunity cost of his job and interest forgone of $64,000 and the explicit cost of $8,000
B) The implicit cost of the interest forgone of $4,000 and the explicit cost of $8,000
C) The explicit cost of $8,000
D) The implicit cost of his job of $60,000 and the opportunity cost of forgone interest of $4,000