Jim Sox Company owns debt securities classified as available for sale which were acquired in 2019 at face value of $17 million. During 2021, the fair value of those securities increased by $220,000. How should the accountants for Jim Sox Company report this increase in Soxs 2021 statement of cash flows using the indirect presentation of cash flows from operating activities?

a. As a positive cash flow from investing activities

b. As a negative adjustment to reconcile net income to net cash from operating activities

c. As a positive cash flow from financing activities

d. the increase will not be reported on the statement of cash flows using the indirect presentation of cash flows from operating activities