Which of the Following Statements Is MOST Correct Concerning the Relationship

Which of the following statements is MOST correct concerning the relationship between a company's cash budget and its income statement?

A) If net income is positive for 3 or more months in a row, then cash flow must be positive.
B) If net income is positive, then cash flow must be positive.
C) If net income is positive, then cash flow could be positive or negative, but if net income is negative, cash flow must also be negative.
D) Cash flow could be positive whether net income is positive or negative.