The annual statement of comprehensive income of LightHouse Corp. contains the following data: revenue $=$ $$700,000$; cost of sales including depreciation $=$ $$520,000$; depreciation expense $=$ $$50,000$; interest expense $=$ $$24,000$; general and administrative expenses $=$ $$60,000$; taxes $=$ $$40,000$; dividends $=$ $$15,000,$ there is zero net cash flow in non$-$cash working capital. What is the cash flow from operating activities for LightHouse Corp.?

a$.$

$$130,000$

b$.$

$$106,000$

c$.$

$$91,000$

d$.$

$$199,000$

e$.$

$$41,000$