When calculating cash flow from operating activities $($income statement$),$ one of the $3$ available methods is to:

Group of answer choices

use after$-$tax net income and ignore depreciation.

subtract depreciation from after$-$tax net income since it represents the cost of replacing worn$-$out equipment.

deduct the depreciation tax benefit from after$-$tax net income.

add depreciation to net income $($after tax$)$