Lucent Technology is considering seller-finance for an existing customer with the following information. The net income is $100MM. The depreciation cost is $15MM. What is the subject firm's cash flow from operations (CFO)?

Decrease in accounts receivable $30 MM

Issuance of new stocks 17

Proceeds from the sale of fixed assets 5

Decrease in inventory 17

Increase in accounts payable 10

Dividends paid out 35

Decrease in wages payable 5

a). 155

b). 146

C).198

D).177