A building with a book value of $54,000 is sold for $63,000 cash. Using the indirect method, this transaction should be shown on the statement of cash flows as an increase

of A. $54,000 from investing activities and an addition to net income of $9,000. B. $63,000 from investing activities and a deduction from net income of $9,000. C. $9,000 from investing activities. D. $54,000 from investing activities.