Shady Lane's Income tax payable account decreased from $14.3 million to $11.7 million during 2016. If its

Question:

Shady Lane's Income tax payable account decreased from $14.3 million to $11.7 million during 2016. If its Income tax expense was $80.2 million, what was shown a an operating cash flow under the direct method?
A cash outflow of $11.7 million.
A cash outflow of $77.6 million.
A cash outflow of $82.8 million
A cash outflow of $80.2 million.