Jackson Company gathered the following data to prepare its 20X7 statement of cash flows:

Profit $40,000

Depreciation expense 5,000

Trade receivables decrease 3,000

Wages payable increase 4,000

Amortization of patent 1,000

Income tax payable decrease 2,000

Based only on the above data, the net cash inflow from operating activities during 20X7 was which of the following?

A - $51,000.

B - $53,000.

C - $45,000.

D - $43,000.