Strata Company uses the direct method in determining net cash provided by operating activities. The annual income statement shows income tax expense of $85,000. During the same year, income taxes payable decreased by $15,000, accrued expenses payable increased by $4,000, and interest payable increased by $1,000. Given the prior information, cash payments for income taxes are

Select one:

a. $ 75,000.

b. $ 96,000.

c. $ 70,000.

d. $100,000.

e. $ 95,000.