I think its D.

21. Lucent Technology is considering seller-finance for an existing customer with the following information. The net income is $100MM. The depreciation cost is $15MM. What is the subject firm's cash flow from operations (CFO)? $30 MM Decrease in accounts receivable Issuance of new stocks Proceeds from the sale of fixed assets Decrease in inventory Increase in accounts payable Dividends paid out Decrease in wages payable a). 155 b). 146 C).198 D).177