ZH Company had the following sample data associated with Cash Flow and Income Statement items during the year:

EBIT $65,000

Purchase of Land $80,000

Purchase of Truck $40,000

Increase in Inventory $10,000

COGS $60,000

Sales $140,000

Interest Expense $5,000

Dividend Payout $4,000

Depreciation Expense $9,000

Income Tax $12,000

What is ZH's total Cash Flow from Operating Activities?

a. $84,000

b. $62,000

c. $47,000

d. $50,000

e. $67,000

f. $64,000

g. $52,000