Net Income Differs from Net Cash Flows from Operations Because

Net income differs from net cash flows from operations because of all the following except:

A) Non-cash expenses such as depreciation.
B) Timing differences between recognizing revenue and expenses and their cash flows.
C) Gains and losses included in net income but classified as investing or financings activities.
D) Non-cash expenses such as depreciation,timing differences between recognizing revenue and expenses and their cash flows,and gains and losses included in net income but classified as investing or financings activities will all cause a difference between net income and cash flows.