WD Company reports profit in 20X3 of $1,300 million and depreciation expense of $851 million. They also report investment in new theme parks, resorts, and other property of $2,134 million for 20X3. Which of the following disclosures would appear on their statement of cash flows?

A. Depreciation of $851 million would be added to profit under operating activities and the $2,134 million would be added under investing activities.

B. Depreciation of $851 million would be added to profit under operating activities and the $2,134 million would be deducted under investing activities.

C. Depreciation of $851 million would be deducted from profit under operating activities and the $2,134 million would be added under investing activities.

D. Depreciation of $851 million would be deducted from profit under operating activities and the $2,134 million would be deducted under investing activities.