​Jim is planning on attending a football game.He paid $40 for the ticket.He will have to take the day off losing 8 hours of work.His hourly wage is $10.He estimates it will cost him around $20 for gas and parking at the game.Jim's accounting (out of pocket) cost of attending the game equals

A) ​$80
B) $40
C) $60
D) ​$140