Intelligentsia Corp. recorded restructuring charges of $78,514 thousand during fiscal 2009 related entirely to anticipated employee separation payments. Intelligentsia had never before incurred restructuring charges. At the end of the year, the company's balance sheet included a restructuring accrual of $9,881. The cash flow effect of Intelligentsia's restructuring during fiscal 2009 was:
a. $9,881 thousand
b. $78,514 thousand
c. $68,633 thousand
d. $88,395 thousand
e. None of the above