Joplyn Ltd Provides the Following Information for the Period Ended

Joplyn Ltd provides the following information for the period ended 30 June 2015: $\begin{array}{|l|r|}\hline & \$ 0 \\\hline \text { Opening balance plant and equipment } & 800 \\\hline \text { Closing balance plant and equipment } & 830 \\\hline \text { Depreciation expense for the year } & 90 \\\hline \text { Opening balance of accumulated depreciation } & 200 \\\hline \text { Closing balance of accumulated depreciation } & 260 \\\hline \text { Profit on sale of plant and equipment for } \$ 100000 \text { cash } & 110 \\\hline \text { Opening balance of land } & 160 \\\hline \text { Closing balance of land } & 160 \\\hline \text { Revaluation of land } & \\\hline \text { Carrying value } & 40 \\\hline \text { Revalued to } & 60 \\\hline\text { Purchase of land for shares with market value of }&80\\\hline\end{array}$ All transactions are in cash unless otherwise indicated.What is the net cash flow from investing activities?

A) Cash inflow $80 000
B) Cash inflow $30 000
C) Cash outflow $100 000
D) $0