Using the following information, what is the firm's cash flow from operations?

Net income $100

Decrease in accounts receivable 30

Depreciation 25

Increase in inventory 17

Increase in accounts payable 10

Decrease in wages payable 5

Increase in deferred taxes 17

Profit from the sale of fixed assets 5

Dividends paid out 35

A). 175.

B). 155.

C). 182.

D). 165.

e). None of Above