A Young Chef Is Considering Opening His Own Sushi Bar

A young chef is considering opening his own sushi bar.To do so,he would have to quit his current job,which pays $20,000 a year,and move into a storage building that he owns and currently rents to his brother for $6,000 a year.His estimated expenses at the sushi bar would be $50,000 for food and $2,000 for gas and electricity.The chef's implicit costs are equal to _____.

A) $26,000
B) $66,000
C) $78,000
D) $52,000
E) $72,000