14. Nagel Co.'s prepaid insurance was $190,000 at December 31, 2021 and $90,000 at December 31, 2020. Insurance expense was $62,000 for 2021 and $54,000 for 2020. What amount of cash disbursements for insurance would be reported in Nagel's 2021 net cash provided by operating activities presented on a direct basis?

a. $198,000.

b. $162,000.

c. $128,000.

d. $62,000.