A Company's Income Statement Disclosed $45,000 of Investment Revenue on Equity

A company's income statement disclosed $45,000 of investment revenue on equity method investments. The company did not purchase or dispose of any such investments during the year, yet the equity method investments account increased $30,000 during the year. What is the complete disclosure of these events in the statement of cash flows prepared under the indirect method?

A) Operating cash inflow, $45,000; $30,000 subtraction in reconciliation of earnings and net operating cash flow
B) Operating cash inflow, $15,000; $30,000 subtraction in reconciliation of earnings and net operating cash flow
C) Operating cash inflow, $15,000
D) $30,000 subtraction in reconciliation of earnings and net operating cash flow