A machine with a cost of $144,000, current year depreciation expense of $20,500 and accumulated depreciation of $92,000 is sold for $45,600 cash. The total amount that should be reported in the operating section of the statement of cash flow in, indirect method is:

a. $20,500.

b. $4,560.

c. $66,100.

d. $18,900.

e. $26,900.