Given the information below, calculate the FCF$.$

EBIT $=$$$700,000$

$NI=$$$210,000$

Change in Net FA $=+$$$60,000$

Change in $CA=+$$$8,000$

Change in Accounts Payable $=+$$$6,000$

Change in Accruals $=+$$$9,000$

Change in Notes Payable $=+$$$30,000$

Depreciation $=$$$18,000$

Tax Rate $=0\mathrm{.}4$

a$.$ $$385,000$

b$.$ $$367,000$

c$.$ $$352,000$

d$.$ $$383,000$

e$.$ None of the above.