In comparing costs, who would have identical figures for borrowing costs?

The reasoning behind the correct choice revolves around the distinction between how economists and accountants view borrowing costs.

Economists typically consider the opportunity costs associated with borrowing, which includes not only the explicit interest costs but also the potential income that could have been earned if that money had been invested elsewhere. On the other hand, accountants generally focus on the actual cash costs incurred, such as interest payments and fees associated with borrowing.

In this scenario, if Alex has a unique situation where both the opportunity costs and the actual borrowing costs align perfectly, the figures representing borrowing costs for both the economist and the accountant would indeed be identical. This could happen in a situation where the interest rate and total borrowing costs correspond precisely to the returns from other potential investments, leading to both perspectives converging on the same numeric value.

The other choices imply different scenarios for Tyler and the unnamed figures relating to "both," which do not provide the same alignment in how costs are perceived by economists and accountants, likely due to differing financial circumstances or investment opportunities available to them.