How is net cash flow calculated if depreciation is the only noncash item in a firm's income statement?

Select one:

a. Net cash flow = Net income + Depreciation and amortization

b. Net cash flow = Accounting profit - Depreciation and amortization

c. Net cash flow = Accounting profit - Operating cash flow

d. Net cash flow = Fixed assets + Depreciation and amortization

e. Net cash flow = Operating cash flow - Depreciation and amortization