Analyze the following information and determine the cash flow for operating activities for $2016$:

Net Income for $2016-$ $$200$M

Depreciation for $2016-$ $$20$M

A$/$R for $2015-$ $$50$M; A$/$R for $2016-$ $$100$M

Inventory for $2015-$ $$100$M; Inventory for $2016-$ $$150$M

A$/$P for $2015-$ $$80$M; A$/$P for $2016-$ $$120$M

Please select one of the best answers from below:

A$).$ $$195$M

B$).$ $$180$M