You are preparing a free cash flow analysis for Jensen Corporation. The net working capital

charge for year five of a five$-$year cash flow proforma is derived from?

A$.$ The difference in net working capital between year five and year four

B$.$ The difference in current assets between year six and year five

C$.$ The difference in net working capital between year four and year three

D$.$ Current assets in year five less current liabilities in year four