Saphire Unlimited Company reported a net income of $$70,000$ for the year. During the year, accounts receivable decreased by $$6,000,$ accounts payable increased by $$3,000,$ depreciation expense of $$5,000$ was recorded, and there was a gain of $$1,000$ on the sale of long$-$term investments. Using the indirect method, the net cash from operating activities for the year is:

a$.$ $$40,500.$

b$.$ $$81,500.$

c$.$ $$83,000.$

d$.$ $$73,000.$