6. The Statement of Financial Position of MTAC shoes $50,000 of contributed surplus for year 20X8 and zero amount for year 20X7. The entire $50,000 contributed surplus balance relates to an executive option plan that initiated on September 27, 20X8. MTAC prepares its Statement of Cash Flows (SCF) using the indirect method. Under which category will the $50,000 appear on the SCF? a) Operating activity. b) Investing activity. c) Financing activity. d) Non-cash item, will not be reported on the SCF