Based on the following information from Ouyang Inc., how much is the operating cash flow for the year 20X3?

Table: Ouyang Inc. Operating Cash Flow

Income Statement Item	Year Ended 12/31/20X2	Year Ended 12/31/20X3	Change
Net income		$30
Depreciation		5
Balance sheet item	12/31/20X2	12/31/20X3	Change
Accounts Receivable (A/R)	$24	$28	$4
Inventory	15	12	-3
Accounts Payable (A/P)	17	7	-10

Note: All numbers are in millions

Group of answer choices

35

32

30

28

24