A flood damaged a building and its contents. The receipts from insurance companies totaled $607000, which was $172000 less than the book value of the assets. The tax rate is 20%. On the statement of cash flows (indirect method), the flood loss should be reported as an inflow from investing activities of $130500. be reported as an addition to net income of $130500. be reported as an addition to net income of $172000. not be reported