Please explain the answer

Question 15 7 poin A flood damaged a building and contents. Floods are unusual and infrequent in this area. The receipts from insurance companies totaled $400,000, which was S than the book values. The tax rate is 30%. On the statement of cash flows (indirect method), the flood loss should a. not be shown. O b. be shown as an addition to net income of $84,000. O c. be shown as an inflow from investing activities of $84,000. O d. be shown as an addition to net income of $120,000