"Cash Flows from Operating Activities" Include Which of the Following

"Cash flows from operating activities" include which of the following as inflows

A) Proceeds from short-term borrowing to finance operations.
B) Receipts from property taxes levied to support operations of the activity.
C) Grants from other governments to finance an operating deficit.
D) Any cash receipt that does not meet the definition of investing, capital and related financing, or noncapital financing activities.