Mariposa Imports recorded a restructuring charge of $5.4 million during fiscal 2009 related entirely to the closing of its California based operations in San Diego and in Tijuana, Mexico. The company's financial statement footnotes indicated that expected employee separation payments amounted to $4.2 million and that fixed asset write-downs accounted for the remainder. Mariposa had never before incurred restructuring charges. At the end of the year, the company's balance sheet included a restructuring accrual of $900,000. The cash flow effect of Mariposa's restructuring during fiscal 2009 is:
a. $0 (there was no cash flow effect in 2009)
b. $900,000
c. $3,300,000
d. $4,200,000
e. $5,400,000