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Answer (A) is correct . Explicit costs are those requiring actual cash disbursements. For this reason, they are sometimes called out-of-pocket or outlay costs. In Jennilyn’s case, they total $245,000 ($120,000 salaries + $20,000 rent + $9,000 furniture + $9,000 supplies + $80,000 insurance + $7,000 utilities). Implicit costs are those costs not recognized in a concern’s formal accounting records. Implicit costs are opportunity costs, i.e., the maximum benefit forgone by using a scarce resource for a given purpose and not for the next- best alternative. For Jennilyn, these consist of the salary forgone by quitting her job ($40,000) plus the the interest she could have earned by simply investing the inheritance instead of plowing it into the business ($100,000 × 6% = $6,000)

Answer (B) is incorrect because While $245,000 accurately captures Jennilyn’s explicit costs, $140,000 improperly counts the full amount of her inheritance as an opportunity cost.
Answer (C) is incorrect because While $46,000 accurately captures Jennilyn’s implicit costs, her explicit costs consist of considerably more than $100,000.
Answer (D) is incorrect because Jennilyn’s explicit costs exceed $100,000 and her implicit costs exceed $40,000.