Today, Nittany Lion Co. is considering starting a new project that will use an unoccupied building that the company purchased for $100,000 a year ago. If not used for the project, the building can be rented out at an annual rent of $15,000 for the next 3 years. The tax rate is 40%. What is the opportunity cost of this building in year 2?

$60,000

$9,000

$15,000

$0

$6,000