A Partial Income Statement from Quest Realty, Inc

A partial income statement from Quest Realty, Inc. is shown below:

In 2008, Quest Realty owned and occupied an office building in downtown Indianapolis. The building could have been leased to other businesses for $2,000,000 in lease income for 2008. Quest Realty also owned undeveloped land valued at $15,000,000. Owners of Quest Realty can earn a 14% rate of return on funds invested elsewhere.
-Quest's accounting profit is

A) -$4,100,000
B) $9,360,000
C) $38,200,000
D) $42,300,000
E) none of the above