The Activities for the Year Ended December 31,2018 Included the Following

The activities for the year ended December 31,2018 included the following: • 2018's net income after taxes totaled $125,000.
• Accounts receivable increased $32,000
• Recorded a $10,000 goodwill impairment loss during the year
• Inventory decreased $8,000
How much would be presented as cash flow from operations?

A) $85,000
B) $111,000
C) $127,000
D) $135,000