Shady Lane's income taxes payable account decreased from $14 million to $12 million during 2006. If its income tax expense was $80 million, what would be shown as an operating cash flow under the direct method?
a) A cash outflow of $12 million.
b) A cash outflow of $78 million.
c) A cash outflow of $80 million.
d) A cash outflow of $82 million.