A lending of $120,$ a capital increase of $200(140$ by payment and $60$ by transferring reserves to capital$)$ and the distribution of dividends of $15,$ taken together, result in:

A$)$ a cash inflow of $275$

B$)$ a cash inflow of $305$

C$)$ a cash inflow of $245$

D$)$ a cash outflow of $245$