A plant asset originally costing $70,000 had been depreciated $35,000 and then was sold (disposed of) for $30,000. Choose the most complete listing of relevant line items in the statement of cash flows (SCF).

		a. I: sell plant asset 35,000; R: loss on asset disposal (5,000)
		b. I: sell plant asset 30,000; R: loss on asset disposal 5,000
		c. I: sell plant asset 30,000
		d. I: sell plant asset 30,000; O: loss on asset disposal 5,000
		e. R: loss on asset disposal 5,000