During the current year, the land account of Kona Manufacturing decreased by $60,000 due to the at-cost sale of a tract of land for cash. The company's Equipment account increased due to purchasing equipment for $24,000 cash. The Bonds Payable account increased by $48,000 due to the issuance of bonds for cash. Kona's net cash provided by investing activities is Select answer from the options below

A. $84,000.
B. $36,000.
C. $60,000.
D. $108,000.