Maria Morales, A certified accountant employed by a large accounting firm for a salary of $$60,000$ per year. She is considering an alternative use of her time, her most valuable resource. The alternative is to start an independent accounting practice. Maria estimates she would be able to generate annual revenue of $$200,000.$ However, she would have to pay $$120000$ to rent office space $,$ lease equipment, advertising, and other expenses.

Which option would be better for Maria to pursue considering the opportunity cost among the options pursued.