For number 3, I don't understand why the cash flow from investing don't add back the gain on sales of building (The answer is B)

Increase in deferred tax liabilities 15 Profit from the sale of land 2 A. $158. B B $170. C. $174. Assuming U.S. GAAP, use the following data to answer Questions 2 through 4. Net income $45 Depreciation 75 Taxes paid 25 Zu Interest paid 5 deducted Dividends paid 10 Cash received from sale of company building 40 Issuance of preferred stock 35 Repurchase of common stock 30 Purchase of machinery 20 Issuance of bonds 50 Debt retired through issuance of common stock 45 Paid off long-term bank borrowings 15 45+7520 Profit on sale of building 20 2. Cash flow from operations is: A. $70. B . $100. C. $120. 3. Cash flow from investing activities is: A. -$30. B B. $20. C. $50. to tu u financin