Bob used to earn $40,000 per year in his job as a nurse, but he quit in order to open his own pizza shop. Bob used $10,000 from his own savings account and borrowed $200,000 more from his bank. The interest rate is 4%. In Bobs first year of business he earned $80,000 in revenue and the cost of ingredients (flour, tomato sauce, cheese, etc.) was $67,000. For his first year of business, Bobs accounting profit was _______, and his economic profit was ______.

a. $5,000; - $35,400

b. - $35,000; - $5,000

c. $75,000; $40,400

d. $67,000; $115,400