Which of the following is the best description of the opportunistic and efficiency perspectives in Positive Accounting Theory? Opportunism is taking advantage of any choices that are available given the contractual arrangements in place. Efficiency is making choices when determining the contractual arrangements so that contracts operate as intended by the parties. Opportunism is using EBITDA instead of net profit for managerment performance bonus. Efficiency is choosing to capitalise costs as assets instead of writing them off as expenses. Opportunism is when the agent arranges for the principal to agree to contractual arrangements that give the agent ongoing opportunities to maximise self-interest. Efficiency is when the contractual arrangements include accounting policy choices that suit all parties. Opportunism is capitalising computer software costs in property, plant and equipment. Efficiency is expensing computer software costs