The following is cost information for the Creamy Crisp Donut Company.

Entrepreneur's potential earnings as a salaried worker = $60,000

Annual lease on building = $30,000

Annual revenue from operations = $250,000

Payments to workers = $100,000

Utilities (electricity, water, disposal) costs = $8,000

Value of entrepreneur's talent in the next best entrepreneurial activity = $80,000

Entrepreneur's forgone interest on personal funds used to finance the business = $6,000

Creamy Crisp's accounting profit is

• $284,000.
• $138,000.
• $112,000.
• $34,000.