Would the following be added back to net income in the reconciliation of net income and cash flows from operating activities?

Select one:

a.

Excess of Treasury Stock Acquisition Cost over Sales Proceeds	Bond Discount Amortization
Yes	Yes

b.

Excess of Treasury Stock Acquisition Cost over Sales Proceeds	Bond Discount Amortization
No	No

c.

Excess of Treasury Stock Acquisition Cost over Sales Proceeds	Bond Discount Amortization
No	Yes

d.

Excess of Treasury Stock Acquisition Cost over Sales Proceeds	Bond Discount Amortization
Yes	No