The financial statements of Seldin, Incorporated, provide the following information for the current year: December 31 January 1 Accounts receivable $ 45,000 $ 50,000 Inventory $ 65,000 $ 61,000 Prepaid expenses $ 13,000 $ 15,000 Accounts payable (for merchandise) $ 43,000 $ 42,000 Accrued expenses payable $ 16,000 $ 21,000 Net sales $ 310,000 Cost of goods sold $ 155,000 Operating expenses (including depreciation of $19,000) $ 90,000 What is the amount of Seldin's cash payments for operating expenses during the current year?

Question 17 options:

$90,000

$74,000

$83,000

$68,000