Why'd you post it if you already know the answer (C)
I would say this comes from the sociological perspective of the ordinary patients who require medicine and general health care and who may not be able to afford it since for example medicines are so expensive that without medicare or a good private health plan they may be out of reach of people's income.
Accountants only concern themselves with direct costs which involve things like the cost of materials, rent, and labor for instance. This profit is aptly named "accounting profit".
Economists consider those costs as well, but they also include indirect costs such as opportunity costs of other investments. Recall that opportunity cost is the cost of what you give up if you make a certain decision.
For instance, if a car factory makes 4 door sedans, but it could be making more money with SUVs, then the opportunity cost is high and the economic profit is lower compared to the accounting profit.