Land costing $$43,953$ was sold for $$77,039$ cash. The gain on the sale was reported on the income statement as "Other revenue." On the statement of cash flows, what

amount should be reported as an investing activity from the sale of land?

a$.$ $$77,039$

b$.$ $$33,086$

c$.$ $$43,953$

d$.$ $$120,992$