The correct option is B
Explanation:
The accounting profit can be calculated with the help of following given formula
Accounting profit = revenue minus the explicit costs =100000 minus 25000
Thus, after calculations, the accounting profit is equal to $75000
To calculate the economic profit, the following formula is to be used.
The economic profit = accounting profit minus the implicit costs
=75000 minus 30000
($30000 is his salary as the server which is opportunity cost) =$45000
Thus, the Option B is the correct answer.