An analyst has estimated that Diamond, Inc. had 2012 sales of $5,535 million, a 10.7 percent increase over the prior year. Historically, working capital increased by 14.9 percent of the dollar increase in sales and Diamond has an EBIT margin of 18 percent. In forecasting the 2012 FCFF, the working capital investment amount that the analyst estimates for the FCFF calculation is closest to:

(A) $96.3 million and it increases FCFF.

(B) $79.7 million and it increases FCFF.

(C) $79.7 million and it reduces FCFF.