The Gain on the Sale of a Long-Term Investment Should

The gain on the sale of a long-term investment should be disclosed separately in a Statement of Cash Flows of a company with substantial operating profits as a(n) :

A) Adjustment to net income in the reconciliation of net income to cash from operating activities.
B) Outflow from operating activities.
C) Outflow from investing activities.
D) Inflow from financing activities.