A firm reported the following financial statement items:
| Cash Flow Item | (€) |
| Net income | 2,100 |
| Non-cash charges | 400 |
| Interest expense | 300 |
| Capital expenditure | 210 |
| Working capital expenditures | 0 |
| Net borrowing | 1,600 |
| Tax rate | 40% |
The free cash flow to the firm is closest to:
B is correct.
