COMPANY B INCOME STATEMENT For the Year Ending 12/31/14 Net Sales $500,000 Cost of Sales Materials Cost 50,000 Labor Cost 40,000 Inventory write off 5,000 Other Overhead Costs 20,000 GROSS PROFIT 385,000 Operating Expenses Research and Development Salaries & Benefits 75,000 Amortization 15,000 Other R&D Costs 20,000 Marketing and Sales Expenses Salaries & Benefits 70,000 Advertising Expense 40,000 Vehicle Depreciation 5,000 Other M&S Costs 3,000 General and Administrative Expense Salaries & Benefits 50,000 Office Equipment Depreciation 2,000 Other G&A Costs 4,000 TOTAL OPERATING EXPENSES 284,000 OPERATING INCOME 101,000 Other Income/(Expense) Net (1,000) INCOME BEFORE TAXES 100,000 Income Tax Expense 30,000 NET INCOME $70,000 Select the appropriate adjustment to the statement of cash flows from the options provided. Based on this income statement for Company B for the year ending December 31, 2014, what adjustment would need to be made to Net Income to account for Depreciation and Amortization in calculating cash flow from Operating Activities using the indirect method?