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Semi company's net income for the year was $91 and it paid a cash dividend of $22. It acquired $136 of property, plant, and equipment

Semi company's net income for the year was $91 and it paid a cash dividend of $22. It acquired $136 of property, plant, and equipment and did not dispose of any property, plant, and equipment during the year. The company retired $50 of bonds payable but did repurchase any of its own common stock. Assuming cash flow from operations was $150, cash flow from investing was $(120) and cash flow from financing was $180, the free cash flow for the year was:

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