Lucent Technology is considering seller$-$finance for an existing customer with the following

information. The net income is $$100$MM$.$ The depreciation cost is $$15$MM$.$ What is the subject firm's

cash flow from operations $($CFO$)?$

Decrease in accounts receivable $$30$ MM

Issuance of new stocks $17$

Proceeds from the sale of fixed assets $5$

Decrease in inventory $17$

Increase in accounts payable $10$

Dividends paid out $35$

Decrease in wages payable $5$

a$.$ $$147$

b$.$ $$157$

c$.$ $$137$

d$.$ $$167$

e$.$ $$187$