Chad Watering, Inc. had the following operating results for 2012: sales = $5,200; cost of goods sold = $4,500; depreciation expense = $500; interest expense = $150; dividends paid = $110. At the beginning of the year, net fixed assets were $3,900, current assets were $1,000, and current liabilities were $750. At the end of the year, net fixed assets were $4,100, current assets were $1,550, and current liabilities were $900. The tax rate for 2012 was 34 percent. What is the cash flow from assets for 2012?

a -44

b -590

c -320

d -122

e -417