John is evaluating the idea to open an ice cream shop on a piece of land. The followings are what he might include in the cash flows: . Instead, John can earn $120,000 if he decides to sell the land today. He bought this land for $350,000 two years ago. Outfitting the space for an ice cream shop would require a capital expenditure of $150,000 today. . It'll require an investment of $30,000 in inventories for making the ice creams today. What are the opportunity costs of opening the ice cream shop?