A building with a book value of $$42,017$ is sold for $$53,279$ cash. Using the indirect method, this transaction should be shown on the statement of cash flows as an increase of

a$.$ $$42,017$ in the investing activities section and an addition of $$11,262$ to net income in the operating activities section

b$.$ $$42,017$ in the investing activities section

c$.$ $$53,279$ in the investing activities section

d$.$ $$53,279$ in the investing activities section and a deduction of $$11,262$ from net income in the operating activities section