please be correct, thank you and ill thumbs up

Checked Operations Given Depreciation this year 24 Inventory this year 94 9 Inventory last year 10 Accounts Receivable this year 100 Accounts Receivable last year 111 Travel Expense Payables this year 50 Travel Expense Payables last year 56 Net Income 45 What is Cash From Operations? A Between 30 and 54 B Between 54 and 63 C Between 63 and 72 D Between 72 and 92