For the Year Ending December 31, 2018, Sparks Electric Expects

For the year ending December 31, 2018, Sparks Electric expects net cash provided by operations of $328,000, net cash used by investing activities of $135,000, and net cash provided by financing activities of $51,000. Sparks plans to spend $257,000 to add a warehouse for its operations and pays $31,000 in cash dividends. What is the amount of free cash flow?

A) $244,000
B) $40,000
C) $71,000
D) $(64,000)