Lara Technologies is considering a cash outlay of $$217,000$ for the purchase of land, which it could lease out for $$40,390$ per year. If alternative investments that yield a $17\%$ return are available, the opportunity cost of the purchase of the land is

a$.$ $$3,500$

b$.$ $$40,390$

c$.$ $$77,280$

d$.$ $$36,890$