Tampa Ltd'S Prepaid Insurance Balance Was $ 20,000 at December 31

Tampa Ltd.'s prepaid insurance balance was $ 20,000 at December 31, 2020 and $ 10,000 at December 31, 2019. Insurance expense was $ 8,000 for 2020 and $ 6,000 for 2019. How much cash paid for insurance would be reported in Tampa 2020 statement of cash flows prepared using the direct method?

A) $ 22,000
B) $ 18,000
C) $ 12,000
D) $ 8,000