The earnings before interests and taxes are reported as $500 million. The interest expenses are $0. The tax rate is 30%, capital expenditures are $250 million, depreciation is $100 million, and non-cash working capital increased by $200 million. If the firm has a stable capital structure and its debt to capital ratio (i.e., D/ (D+E)) is fixed at 40%, what is the free cash flow to the equity holders of the firm? A) $140 million B) $240 million C) $340 million D) $440 million