If Company A decides to purchase a part from an outside supplier, it will be able to eliminate all variable costs associated with the product, 30% of the products fixed costs and will be able to rent out the factory space currently used to make the product for $20,000 per year. Which of these costs is opportunity cost related to this decision?

	a.	The 70% of the fixed costs that could not be eliminated if the product is purchased.
	b.	The 30% of the fixed costs that could be eliminated if the product is purchased.
	c.	The variable costs that will be eliminated if the product is purchased.
	d.	The $20,000 per year the factory space could be rented for if the product is purchased.