30.Suppose Joe starts his own business.In the first year the business earns $100,000 in revenue and incurs $85,000 in explicit costs.In addition, Joe has a standing offer to come work for his brother for $40,000 per year.Joe's accounting profit is _________ and Joe's economic profit is __________.

a.-$25,000 and $15,000

b.$15,000 and $65,000

c.$15,000 and $60,000

d.$15,000 and -$25,000

e.$15,000 and $5,000