Which of the Following Equation Is Used to Calculate Unlevered $\times$

Which of the following equation is used to calculate unlevered cash flow from the income statement?

A) Unlevered cash flow = Profit before interest and taxes + Depreciation and amortization - Change in working capital - Capital expenditures + Sales of capital assets - (Profit before interest and taxes $\times$ tax rate)
B) Unlevered cash flow = Operating cash inflow + Investing cash inflow - Debt interest - Debt interest tax subsidy
C) Unlevered cash flow = Profit before interest and taxes + Depreciation and amortization - Change in working capital - Capital expenditures + Sales of capital assets - Net realized capital gains - (Profit before interest and taxes $\times$ tax rate)
D) Unlevered cash flow = Net cash flow from operating activities + Net cash flow from investing activities + Debt interest tax subsidy