In 1990, a tornado completely destroyed a building belonging to holland corp. The building cost $100,000 and had accumulated depreciation of $48,000 at the time of the loss. Holland Corp received a cash settlement from the insurance company and reported an extraordinary loss of $21,000. In Holland's 1990 cash flow statement, the net charge reported in the cash flows from investing activities section should be a

a. 10,000 increase

b. 31,000 increase

c. 21,0000 decrease

d. 52,000 decrease