Wayne Gretzky, of Calgary can prepare his own tax return in 5 hours or hire Kamala Harris, who is a a tax specialist, to prepare it for Wayne Gretzky in 1 hours. The value of Wayne Gretzky's time is $22.00 an hour; Kamala Harris will charge Wayne Gretzky $65 an hour. The opportunity cost to Wayne Gretzky of preparing his your own tax return is