Option B
Cash flows that could be realized from the best alternative use of an owned asset are called opportunity costs
Step-by-step explanation:
Opportunity costs describe the gains an individual, investor or firm misses out on when picking one choice over another. Bottlenecks are usually a basis of opportunity costs. Analyzing opportunity costs can lead you to extra effective decision-making. Opportunity cost investigation also performs a vital role in preparing a business's capital structure.
Opportunity cost cannot forever be completely quantified at the time when a decision has arrived. Alternatively, the person performing the decision can only approximately predict the consequences of various dilemmas