Answer:
B.$55
Explanation:
If you value your time at $11.00 per hour, and use 15 hours of your own time to make a tax return, it means that doing your taxes on your own will cost you a total of:
$11.00 x 15 = $165
The opportunity cost of not hiring the tax specialist is equal to this number minus what the specialist would have cost you.
Cost of tax specialist = $55 x 2 = $110
Opportunity Cost = $165 - $110
               = $55
Thus, the answer is B)