The Income Statement of an All-Equity Firm Reflects Sales of $250,000

The income statement of an all-equity firm reflects sales of $250,000, depreciation expense of $50,000, taxable income of $50,000, and an average tax rate of 18%. By how much does operating cash flow deviate from net income?

A) $17,500
B) $50,000
C) $67,500
D) $82,500