The Lucido Companys 2026 Net Income is $170. Balance Sheets are given:

		12/31/25		12/31/26
Cash		$40		$35
Accounts Receivable		100		88
Machine	400		540
Acc Depr.	150	250	-160	380
Totals Assets		$390		$503
Dividends Payable		$2		$0
Common Stock		310		348
Treasury Stock		(22)		(30)
Retained Earnings		100		185
Total Liability and O/E		$390		$503

Lucido sold a machine for $122 in 2026. Cost was $200; book value was $120.

Net Cash Provided by Operations is:

Select one:

a.

$100

b.

$268

c.

$272

d.

$270

e.

$180