During 2019, Oscar Corp. reported net income of $200,000, sold land for $5,000 above its book value, decreased its inventory balance by $18,000, and amortized a patent by $6,000. If Oscar uses the indirect method to prepare the operating section of a statement of cash flows, which of the following will Oscar deduct from net income to compute net operating cash flow?

Amortization of patent for $6,000.

Change in inventory for $18,000.

Gain on sale of land for $5,000.

All of these are deducted from net income to arrive at cash flow from operating activities.