Selected information from Large Corporation's accounting records and financial statement for 2013 is as follows ($ in millions): Cash paid to acquire a patent $28 Treasury stock purchased for cash 25 Proceeds from sale land and buildings 45 Gain from the sale of land and buildings 26 Investment revenue received 5 Cash to acquire office equipment 40 Large prepares its financial statements in accordance with IFRS. In its statement of cash flows, Large most likely reports net cash outflows from investing activities of A. $18 million. B. $28 million. C. $38 million. D. $68 million