A friend of yours has been thinking about quitting her regular day job and going into business for herself. She currently makes $60,000 per year as an employee of the Ajax Company, and she anticipates no raise for at least another year. She believes she can make $200,000 as an independent consultant in six-sigma "black belt" training for large corporations. Her start-up expenses are expected to be $120,000 over the next year. If she decides to keep her current job, what is the expected opportunity cost of this decision? Attempt to balance the pros and cons of the option that your friend is turning away from.