A building with a cost of $683,000 and accumulated depreciation of $397,500 was sold at a gain of $82,000. This transaction

method) as a/an:

a. $285,500 inflow from investing activities and an $82,000 deduction from net income.

b. $397,500 inflow from investing activities and an $82,000 deduction from net income.

c. $367,500 inflow from investing activities and an $82,000 deduction from net income.

d. $203,500 inflow from investing activities and an $82,000 addition to net income.