Avocado company sold equipment that originally cost $$100,000$ and accumulated depreciation in the amount of $$75,000$ for $$28,000$ cash. What amount is reported in the cash flows from operating activities section of the statement of cash flows for the sale of this equipment when using the indirect method:

A$.0$

B$.-$$$3000$

C$.$ $$28,000$

D$.$ $$3000$