The Pittsburgh Steel Company has derived the following information from its 2022 income statement and its 2021 and 2022 comparative balance sheet. Land was sold for $60,000 (no gain) in 2022. It used cash to purchase a building in 2022 for $70,000. It sold a long-term investment in 2022 with net proceeds of $25,000. It paid cash dividends of $20,000. A long-term note payable was issued for $120,000 for the purchase of machinery in 2022. Calculate its net cash flow from investing activities for 2022. a.) -$105,000 b.) $11,500 c.) $15,000 d.) -$5,000