Consider the Following Scenario When Answering the Following Two Questions

Consider the following scenario when answering the following two questions.
Charlie's Churros is a perfectly competitive firm that sells desserts in Houston, Texas. Charlie's Churros currently is taking in $40,000 in revenues and has $15,000 in explicit costs and $25,000 in implicit costs.
-If Charlie's Churros' profits are computed by the method that accountants use,then they are:

A) $40,000.
B) $15,000.
C) $25,000.
D) $0.
E) $80,000.