When Preparing the Note Attached to the Cash Flow Statement

When preparing the note attached to the cash flow statement reconciling profit and cash flow from operations, proceeds from the disposal of non-current assets are:

A) added back to the profit.
B) sometimes added back to the profit and sometimes subtracted from the profit depending on whether a loss or profit on disposal is incurred.
C) subtracted from the profit.
D) do not appear in the reconciliation.