Reinstein decided to complete a fifth year of college instead of accepting a job with a public accounting firm at a beginning salary of $18,000 for the first year of employment. The tuition, food books, supplies and other direct costs of the extra year of college are estimated to be $8,000. Living expenses would be about. $9,000 per year for either situation. The opportunity cost of Reinstein's decision to attend college was:

A) $8,000

B) $26,000

C) $18,000

D) $10,000

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