Which of the Following Needs to Be Done in Order

Which of the following needs to be done in order to convert net income to a number that is closer to cash flow?

A) subtract capital expenditures and the depreciation expense from net income
B) add capital expenditures to net income and subtract the depreciation expense from net income
C) subtract capital expenditures from net income and add the depreciation expense to net income
D) add back capital expenditures and the depreciation expense to net income