Advanced Robotics earned net income of \($60,000\) after deducting depreciation of \($4,000\) and all other expenses. Current assets increased by \($3,000\) and current liabilities decreased by \($5,000.\) Using the indirect method, how much was Advanced Robotics’ cash flows from operating activities?

a. \($48,000\)

b. \($50,000\)

C. \($52,000\)

d. \($56,000\)