Your company has two projects to choose from. Project A is a billing software project for the Accounts Payable department; in the end it will make the company around $400,000 when it has been rolled out to all of the employees in that department. Project B is a payroll application that will make the company around $388,000 when it has been put to use throughout the company. After a long deliberation, your board chooses to go ahead with Project B. What is the opportunity cost for choosing Project B over Project A?