Lester Corporation’s Statement of Cash Flows for 2014 Shows the Following

Lester Corporation’s statement of cash flows for 2014 shows the following investing activities:
$\begin{array}{ll} \text { Proceeds from sale of equity securities. } & \$ 160,000 \\\text { Purchase of land } & (250,000) \\ \text { Proceeds from sale of land } & 125,000 \\ \text { Net cash from investing activities}&15,000\\\\ \text { Lester's income statement for 2014 includes the following:}\\\\ \text { Loss on sale of equity securities}&\$47,000\\ \text { Gain on disposal of land}&65,000 \end{array}$
-Lester's statement of financial position at the end of 2013 showed Investment in Equity Securities at $250,000. On the basis of the data presented above, compute the amount to be reported for Investment in Equity Securities in Lester Corporation's statement of financial position at 31 December 2014.

A) $43,000.
B) $110,000.
C) $137,000.
D) $253,000.