Jane quits her $100,000/year job to open a business
In the first year, her business revenue is $150,000
Her business accounting cost is $50,000.
The accounting profit of her business in the first year
$150,000, (Accounting profit = Revenue).
$0 = (Revenue of $150,000 - accounting cost of $50,000 - opportunity cost of $100,000).
$100,000 = (Revenue of $150,000 - accounting cost of $50,000).
$50,000 = (The opportunity cost of $100,000 - accounting cost of $50,000).