ABC, corporation reported $120 million net income and $30 million depreciation in 2013. If inventories increase $15 million, accounts receivables decrease by $20 million, and accounts payable decrease $25 million in 2013 and there was no other change, what was the cash flow from operations in 2013?

a. Cash flow from operations is positive $170 million

b. Cash flow from operations is positive $120 million

c. Cash flow from operations is positive $150 million

d. Cash flow from operations is positive $130 million