Assume Hospital A is a for-profit organization that pays taxes at a rate of 30 percent and Hospital B is a not-for-profit organization that pays no taxes. If depreciation expense for the year ended December 31, 2015 was doubled (e.g., from $100,000 to $200,000) for both organizations, which of the following statements is most correct?

	a.	Net income would increase for both Hospitals A and B.
	b.	Net income would decrease for Hospital A but not for Hospital B.
	c.	Estimated cash flow would increase for both Hospitals A and B.
	d.	Estimated cash flow would increase for Hospital A but not for Hospital B.
	e.	Estimated cash flow would increase for Hospital B but not for Hospital A.