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Answer (D) is correct . Opportunity cost, also called implicit cost, is the maximum benefit forgone by using a scarce resource for a given purpose and not for the next-best alternative. An example is the wages forgone by attending college instead of working full-time. Opportunity costs are contrasted with outlay costs, which require actual cash disbursements.

Answer (A) is incorrect because The best alternative use of the time it took to wait in line was also an opportunity cost.
Answer (B) is incorrect because The best alternative use of the cash outlay was also an opportunity cost.
Answer (C) is incorrect because The value perceived by the ticket agent is not relevant to Johnson’s opportunity cost.