Answer:
B. $4,560,000.
Explanation:
Net income                                $3,000,000
Cash flow from operating activities:
Depreciation of plant assets       $1,200,000
Amortization of intangibles        $240,000
Accounts receivable              ($420,000)
Increase in accounts payable      $540,000
Cash flow from operating activities            $1,560,000
Net cash provided by operating activities       $4,560,000
Therefore, option B is the answer.