The Cost of Postponing the Tokyo Olympics to 2021 in the Wake

The cost of postponing the Tokyo Olympics to 2021 in the wake of the Covid-19 virus outbreak ________ an opportunity cost of hosting the 2020 Olympic Games ________.

A) is not; because few people attending the 2020 Olympics will spend much time outside Olympic venues
B) is; if the costs of the Tokyo postponement are equal to a significant percentage of the total amount spent by Tokyo taxpayers to host the 2020 Olympics
C) is; if the cost of postponing the Tokyo games would not occur unless Tokyo was hosting the 2020 Olympic games
D) is not; because the cost of postponing the Tokyo Olympics is a necessary expense