A building with a book value of $$46,349$ is sold for $$61,396$ cash. Using the indirect method, this transaction should be shown on the statement of cash flows as an increase of

a$.$ $$46,349$ in the investing activities section and an addition of $$15,047$ to net income in the operating activities section

b$.$ $$61,396$ in the investing activities section and a deduction of $$15,047$ from net income in the operating activities section

c$.$ $$46,349$ in the investing activities section

d$.$ $$61,396$ in the investing activities section