A portfolio manager decides to buy 100,000 shares at 9:00 a.m. when the price is $30.00. He sets a limit price of $30.50 for the order. The buy-side trader does not release the order to the market for execution until 10:30 a.m. when the price is $30.10. The fund is charged a commission of 0.02/ share and no other fees. At the end of the day, 90,000 shares are executed and RLK closes at $30.85. What is the delay cost? A. 9,000 B. 17,000 C. 26,000