Jim Spent $165 on Concert Tickets for Saturday Night

Jim spent $165 on concert tickets for Saturday night.One day before the concert,Jim finds out he cannot go to the concert.Since he cannot return the tickets,he tries to sell them on e-Bay.Jim has to pay $30 to send the ticket to someone through overnight mail.What is the minimum Jim should accept for the tickets?

A) $165 because that's how much he paid for them
B) $30 because the $165 is a sunk cost
C) $195 because that it the cost of the ticket and getting it to the buyer
D) More than $165 because Jim wants to make a profit
E) More than $195 to cover all the costs and make a profit