A Company's Activities for the Year Ended December 31, 2021

A company's activities for the year ended December 31, 2021 included the following: • Sold an investment at FVPL for $10,000. The investment was held for trading purposes. The book value was $15,000.
• Sold an Investment at FVOCI for $10,000. The original cost was $5,000.
Using the indirect method, how much would be presented as cash flow from operating activities?

A) Proceeds from disposal in the amount of 10,000.
B) Proceeds from disposal in the amount of 20,000.
C) Loss on sale in the amount 5,000.
D) Adjustment of $5,000 on loss on sale of the investment at FVPL, an adjustment of $(5,000) on the recycled gain on sale on the investment at FVOCI, and +$10,000 inflow from the sales proceeds of the investment at FVPL.