ZH Company had the following sample data associated with Cash Flow and Income Statement items during the year:

ZH Company had the following sample data associated with Cash Flow and Income Statement items during the year:

EBIT$65,000

Purchase of Land$80,000

Purchase of Truck$40,000

Increase in Inventory$10,000

COGS$60,000

Sales$140,000

Interest Expense$5,000

Dividend Payout$4,000

Depreciation Expense$9,000

Income Tax$12,000

What is ZH's total Cash Flow from Operating Activities?

a. $84,000

b. $62,000

c. $47,000

d. $50,000

e. $67,000

f. $64,000

g. $52,000