For the year ending December 31, 2018, Sparks Electric expects net cash provided by operations of $327,000, net cash used by investing activities of $135,000, and net cash provided by financing activities of $55,000. Sparks plans to spend $253,000 to add a warehouse for its operations and pays $25,000 in cash dividends. What is the amount of free cash flow?

A.$(61,000)

B.$74,000

C.$49,000

D.$ 247,000