Jackson company classifies trading securities as an operating activity based on their nature and purpose. In an statement of cash flows in which the operating activities section is prepared under the indirect method, the realized gain on an investment in securities held for trading should be presented as an (n)

a- Both a deduction from net income in the amount of the gain and
    cash inflow from investing activities.

b- Cash inflow from investing activities.

c- Deduction from net income in the amount of the gain.

d- Addition to net income in the amount of the securities’ fair value at the beginning of the period.