Bill and Sam both attend the same college and have the same expenses for tuition, books, and supplies. However, Bill is a famous athlete who could be earning $1 million per year playing professional baseball if he were not attending college while Sam could earn $12,000 a year serving hamburgers if he were not attending college. It follows that:

A. the opportunity cost of attending college is greater for Bill than for Sam.

B. the opportunity cost of attending college is the same for both Bill and Sam because they pay the same tuition and have the same costs for books and supplies.