Which of the following is most likely to be true?

Select one:

a$.$ U$.$S$.$ GAAP permit direct method for presenting operating cash flow, but not indirect method

b$.$ U$.$S$.$ GAAP permit indirect method for presenting operating cash flow, but not direct method

c$.$ IFRS permit both direct method and indirect method for presenting operating cash flow

d$.$ U$.$S$.$ GAAP permit both direct method and indirect method for presenting financing cash flow