Answer:
$54,000
Explanation:
The opportunity cost is that cost which can be given the benefit out of the given options. In another way, it would be select the best alternative option which gives you the best results or benefits.
In the given case, Allison earns $54,000 in her first year of employment and if she works with her father she earns an annual salary of $38,000. So, the opportunity cost, in this case, would be $54,000