What is a difference between the UCA cash flow model and the traditional cash flow model?

Select one:

a. the UCA cash flow model has more major categories than the traditional cash flow model?

b. the UCA model does not include interest expense in the computation of operating cash flow as does the traditional cash flow model

c. the traditional cash flow does not include dividend payments in the financing category as does the UCA cash flow model

d. the traditional cash flow does not include cash from sale of fixed assets as does the UCA cash flow model