You make $$52,000$ per year at your current job with Ellsbury Consultants. You are considering a job offer from Gardner, Inc., which will pay you $$60,000$ per year. Which of the following are elements of the opportunity cost of accepting the new job at Gardner, Inc.?

a$)$ The $$52,000$ salary from your old job at Ellsbury Consultants.

b$)$ The increased time spent commuting to your new job at Gardner, Inc.

c$)$ The more spacious office at your new job with Gardner, Inc.

d$)$ Both a & b$.$

e$)$ All of the above.