Sally quit her job as a CFO where she was earning $50,000 per year to start her own financial consulting firm. She converts a building that she owns, which was previously rented for the $12,000 per year, into an office. She withdraws and uses her $100,000 savings, which she was earning $5,000 (5 percent) interest per year, to start her business. She earns $150,000 and has the following expenses: Utilities, $12,000; wages (paid to an assistant), $30,000, and materials, $20,000 in her first year of business. Sally tells her friends that despite making profit, it is too costly for her to continue running her consulting firm. Discuss how do you justify Sally's claim?