Steve company reported net income of $109,000 for 2016. Taxes payable and prepaid rent had a beginning balance of $17,000 and $4,000 respectively. The ending balance of taxes payable and prepaid rent was $10,000 and $4,500 respectively. Determine Steve's cash flows from operating activities using the indirect method.

A. $116,500

B. $102,500

C. $109,000

D. $115,500

E. $101,500