The cost of non-current assets as at 1 january 2020 was $825400 and the written down value was 456903. as at 31 december the cost was $989745. An asset which cost $75,500 in 2017 had been disposed of during the year ended 31 december 2020 for proceeds of 19,320. what was the cash flow from investing activities during the year ended 31 december?

A. $164,345

B. $239,845

C. $220,525

D. $108,165