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

Decrease in Inventory

Increase in Prepaid Rent

Decrease in A/P

Decrease in Income Taxes Payable

$6,000 $5,000 $2,000 $7,000 $1,000

Net cash from operating activities is(Circle the correct answer.): A. $88,000

B. $92,000

C. $102,000

D. $114,000