When an Entrepreneur Invests His Own Financial Capital in Order

When an entrepreneur invests his own financial capital in order to start a business

A) the opportunity cost of capital should be included in the economic cost of doing business.
B) the investment is treated as a fixed cost, so it should not be considered as a cost of doing business.
C) the firm's economic profits will exceed its accounting profits.
D) the accounting costs increase because the funds would otherwise have to be borrowed.