A company has provided you with the following details:
Net profit for the year = $10 million
Depreciation charged throughout the year = $2 million
$4 million worth of new inventory has increased
$2 million was expensed as salary throughout the year.

What is the operating cash flow according to US GAAP or IFRS?
A. $10 million
B. $2 million
C. $4 million
D. $6 million