Anthony uses $$10,000$ from his savings $($earning $8\%$ interest or $$800)$ to open his business. After the first year, Anthony incurs a loss of $$40,000,$ which includes the interest that was lost when he withdrew funds from savings. His accounting loss is and his revenue minus explicit costs is:

$$39,200$;$$39,200.$

$$30,000$;$$40,000.$

$$39,200$;$$40,000.$

$$40,000$;$$50,000$