Given this data from the Rocky Corporation, and using the indirect method, what is the net cash flow from operating activities?

Net Income	$10,000
Depreciation	$40,000
Decrease in Accounts Receivable	$20,000
Increase in Inventory	$10,000
Increase in Accounts Payable	$20,000
Decrease in Interest Payable	$1,000

a.) $79,000

b.) $81,000

c.) $99,000

d.) $101,000