In a Statement of Cash Flows Using the Indirect Method

In a statement of cash flows using the indirect method, an increase in the available-for-sale debt securities account not due to an increase in fair value should be reported as:

A) A deduction from net income in determining cash flows from operating activities.
B) An addition to net income in determining cash flows from operating activities.
C) A net cash outflow from investing activity.
D) A net cash inflow from investing activity.