Matlock Camera Co. sold equipment with a cost of (. \(\$ 20,000\) and accumulated depreciation of \(\$ 8,000\) for an amount that resulted in a gain of \(\$ 3,000\). What amount should Matlock report on the statement of cash flows as "proceeds from sale of plant and equipment"?

a. \(\$ 9,000\)

b. \(\$ 17,000\)

c. \(\$ 15,000\)

d. Some other amount ( \(\$\) \( \qquad \)