Problem set A is already completed. Please only answer problem set B down below.

B$.$ Calculate the operating cash flow for the repair shop using the three methods given below:

i$.$ Dollars in minus dollars out.

Operating Cash flow $=80,000($incorrect answer$)$

ii$.$ Adjusted accounting profits.

Operating Cash flow $=66,000($correct$)$

iii. Add back depreciation tax shield.

Operating Cash flow $=64,000($incorrect answer$)$

As you can see I had trouble with problem i and iii they are incorrect.