ABC reports periodic loss of 100. This loss includes a loss on disposal of PPE of 50. Accounts receivables at the end (beginning) of the year is 50 (80) and provision for legal expenses at the end (beginning) of the year is 35 (10). Based on this information, cash from operating activities is Select one:

a. None of the other answers is correct

b. -5

c. 5

d. -195

e. -95