Caterpillar Corporation paid $23,000 in dividends and $39,700 in interest over the past year. Sales totaled $178,900 with costs of $99,300. The depreciation expense was $13,200. The applicable tax rate is 35 percent. What is the amount of Cash Flow from Operating Activities, CFOA?

A) 61,655

B) 47,255

C) 68,345

D) 30,555

E) 70,255