Cashman Company Reported Net Income After Taxes of $85,000 for the Year

Cashman Company reported net income after taxes of $85,000 for the year ended 12/31/08. Included in the computation of net income were: depreciation expense, $15,000; amortization of a patent, $8,000; and a gain on sale of investments, $3,000. Cashman also paid a $20,000 dividend during the year. The net cash provided by operating activities would be reported at

A) $45,000.
B) $85,000.
C) $89,000.
D) $105,000.