A machine with a cost of $134,000, current year depreciation expense of $18,000 and accumulated depreciation of $87,000 is sold for $41,600 cash. The total amount related to this machine that should be reported in the operating section of the statement of cash flows under the indirect method is:

Multiple Choice

a. $18,000.

b. $4,160.

c. $59,600.

d. $20,400.

e. $23,400.