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The net cash outflow from investing activities and the net cash inflow from financing activities of a company in 2016 are USD 700 and USD 800, respectively. Cash at the beginning of the year is USD 150.Cash at the end of 2016 is USD 350. The income taxes payable of a company in 2016 and 2015 are USD 40 and USD 30, respectively. The accounts receivables of a company in 2016 and 2015 are USD 375 and USD 450, respectively. If the income taxes payable and the accounts receivables are the only activities contribute to the adjustments to reconcile the net income, the net income of the company in 2016 is ...

USD 15

USD 90

USD 75

USD 60