Susan is contemplating a job offer with an advertising agency where she will make $65,000 in her first year of employment. Alternatively, Susan can begin to work in her father's business where she will earn an annual salary of $49,000. If Susan decides to work with her father, the opportunity cost would be:

$0.

$49,000.

$65,000.

$114,000.

irrelevant in deciding which job offer to accept.