Selected information from Large Corporation's accounting records and financial statements for 2018 is as follows ($ in millions): Cash paid to acquire a patent $ 34 Treasury stock purchased for cash 31 Proceeds from sale of land and buildings 54 Gain from the sale of land and buildings 32 Investment revenue received 8 Cash paid to acquire office equipment 49 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.$83 million

B. $21 million.

C. $44 million

D. $34 million.