After the retirement of an officer, the insurance policy was canceled, and a cash settlement was received by the firm. These proceeds were in excess of the book value of the policy. Indicate the section and the effect that would be reported. The company uses indirect methods for preparing the cash flow statement.

A: Cash Flow from operations add

B: Cash Flow from operations deduct

C: Cash Flow from Investing add

D: Cash Flow from Investing deduct

E: Cash Flow from Financing add

F: Cash Flow from Financing deduct

G: None