Phil Has Put Together the Worksheet Above with a 5-Year

Phil has put together the worksheet above with a 5-year cash flow estimate for his shoe company. He needs to explain the chart to his investors. Please answer the questions below using this figure as a reference.
-To determine the projected cash flow, Phil must now total the following: taxable income, depreciation added back to the cash flow, and principal payments deducted from the cash flow (already a negative value) . Phil enters the following formula in cell C24 and copies it across the row: ____.

A) =SUM(C19,C21,C22)
B) =C19-C21+C22
C) =C19+C21-C22
D) =C19-C21-C22