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C is corrent. Depreciation is deducted in the calculation of net earnings; however, it is a noncash expense item and as such does not affect cash. Therefore, it would be added back in to net earnings on the statement of cash flows when using the indirect method.
A is incorrect. Depreciation is deducted in the calculation of net earnings; however, it is a noncash expense item and as such does not affect cash. Therefore, it would be added back in to net earnings on the statement of cash flows when using the indirect method. 
A is incorrect. Depreciation is deducted in the calculation of net earnings; however, it is a noncash expense item and as such does not affect cash. Therefore, it would be added back in to net earnings on the statement of cash flows when using the indirect method. 
D is incorrect. Depreciation is deducted in the calculation of net earnings; however, it is a noncash expense item and as such does not affect cash. Therefore, it would be added back in to net earnings on the statement of cash flows when using the indirect method.