The Table Below Provides the Total Revenues and Costs for a Small

The table below provides the total revenues and costs for a small landscaping company in a recent year. $$\begin{array} { | l | l | } \hline \text { Total Revenues }(\$) & 250000 \\\hline & \\\hline \text { Total Costs }(\$) & \\\hline \text { wages and salaries } & 150000 \\\hline \text { risk-free return of } 2 \% \text { on owner's capital of } \$ 20000 & 400 \\\hline \text { interest on bank loan } & 1500 \\\hline \text { cost of supplies } & 27000 \\\hline \text { depreciation of capital equipment } & 8000 \\\hline \text { additional wages the owner could have earned in next } & 30000 \\\text { best alternative } & \\\hline \text { risk premium of } 4 \% \text { on owner's capital of } \$ 20000 & 800 \\\hline\end{array}$$ TABLE 7- 2
-Refer to Table 7- 2.The implicit costs for this firm are

A) $400.
B) $31 200.
C) $30 400.
D) $30 800.
E) $800.