V Company has 300 obsolete microcomputers that were manufactured at a cost of $440,000. If these microcomputers are upgraded at a total cost of $110,000, they can be sold for a total of $130,000. As an alternative, the microcomputers can be sold in their present condition for $70,000. If the company decides to upgrade the microcomputers, what is the opportunity cost, if any? a) $440,000 b) $130,000 c) $70,000 d) There is no opportunity cost in this decision