[CFA入门] 请教lv 1一道题 especially, economic, accounting

probity

Compared with accounting costs, economic costs tend to be

C. Higher, especially for large firms organized as corporations.

D. Higher, especially for small firms organized as proprietorships.

应该选Ｃ还是Ｄ？为什么？

probity

Please state your reason. Thank you!

How to decide different form C0.'s opportunity cost?