Plough Corporation Reports the Following Information: Net Cash Provided by Operating

Plough Corporation reports the following information: Net cash provided by operating activities $215,000
Average current liabilities 150,000
Average long-term liabilities 100,000
Dividends paid 60,000
Capital expenditures 110,000
Payments of debt 35,000

Plough's free cash flow is

A) $155,000
B) $105,000
C) $45,000
D) $10,000