Heather, a $27-$year$-$old professional, works as an administrative assistant at a mid$-$sized company. She has been in this position for four and a half years and earns $$45,000$ annually. While Heather enjoys her job, she feels that her career prospects are limited without further education or training. She is considering going back to school to earn an MBA, which could cost her $$50,000$ over two years. Heather has saved some money, but she will also need to take out a loan. If she returns to school, she will need to quit her job temporarily, leading to a loss of income during the time she$$s studying. Her hope is that after completing her MBA, she will be able to secure a managerial position with a starting salary of $$85,000$ or more. However, Heather is unsure whether the investment in her education is worth the time, effort, and cost.

What are the opportunity costs involved in Heather$$s decision to pursue an MBA?