A building with a book value of $39,400 is sold for $60,079 cash. Using the indirect method, this transaction should be shown on the statement of cash flows as an increase of

a.$60,079 in the investing activities section

b.$39,400 in the investing activities section

c.$39,400 in the investing activities section and an addition of $20,679 to net income in the operating activities section

d.$60,079 in the investing activities section and a deduction of $20,679 from net income in the operating activities section