Jackson & Murphy Enterprises Expects the Following for 2017: Net $\$ 232,000$

Jackson & Murphy Enterprises expects the following for 2017: Net cash provided by operating activities of $\$ 232,000$
Net cash provided by financing activities of $\$ 18,000$
Net cash provided by investing activities of $\$ 67,000$
Cash dividends paid to stockholders of $\$ 16,000$ The business plans to spend $107,000 to purchase equipment.
What is the expected amount of free cash flow for 2017?

A) $109,000
B) $125,000
C) $76,000
D) $60,000