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Answer (B) is correct . Economic profit is the excess of revenues over economic costs, including costs for materials, labor, and the (opportunity) cost of capital. Thus, imputed interest at 12% of equity is subtracted from the accounting profit. Imputed interest is $60,000 for A, $36,000 for B, and $108,000 for C. Accordingly, Company B has the highest economic profit ($60,000 accounting income – $36,000 interest on capital = $24,000).

Answer (A) is incorrect because Company A has a negative economic profit [$30,000 – $60,000 = $(30,000)].
Answer (C) is incorrect because Company C’s economic profit is $12,000 ($120,000 – $108,000).
Answer (D) is incorrect because Company B has the highest economic profit.