Ruby is an accountant. She is considering leaving her 9-to-5 job so she can have more time for leisure and to bond with her family. She currently earns $139,000 per year. She plans to start her accounting firm and render accounting services to small enterprises. She also intends to learn fashion design and make dresses. The table below shows all of the economic benefits and associated costs for her plans.

Accounting Firm Fashion Design Annual rent & salary cost $61,200 Cost of learning fashion $10,000 Annual earnings $200,000 Monthly earnings from sale of dresses $900