Wilson Corporation reported $85,000 in net income during 20Y3. Depreciation expense was $14,000. The following current assets and liabilities also changed during the year: Increase in A/R $6,000 Decrease in Inventory $5,000 Increase in Prepaid Rent $2,000 Decrease in A/P $7,000 Decrease in Income Taxes Payable $1,000 Net cash from operating activities is:

A. $88,000 B. $92,000 C. $102,000 D. $114,000