Sam quit his job as an accountant with We Keep Books Accurately to open his own accounting rm. He earned $40,000 with the accounting rm We Keep Books Accurately. During the current year, Sam had revenues of $150,000 and total expenses of $110,000. For Sam, the opportunity cost of going into business was 32) A) $150,000. B} $110,000. C) $40,000. D) zero, because he had a protable business