During 2014, Koneko Cat Cafe had revenue of $110,000. Koneko had $40,000 worth of fixed costs and $30,000 worth of variable costs. Depreciation was $10,000. In addition the cafe had an interest expense of $12,000 and an average tax rate of 25%. What is their operating cash flow?

A. $32,500.00

B. $23,500.00

C. $22,500.00

D.$30,000.00

E. None of these