P Ltd acquired an additional $10\%$ interest in its associate, I Ltd$,$ on $1$ July $2023$ for R$25,000.$ The fair value of I Ltd$\text{'}$s net assets was R$300,000$ at the acquisition date. The carrying amount of the investment in I Ltd on $1$ July $2023$ was R$150,000.$ How should P Ltd present the acquisition of this additional interest in its consolidated statement of cash flows for the year ended $31$ December $2023?$

Select one:

a$.$ Cash flows from operating activities: R$25,000$

b$.$ Cash flows from investing activities: R$25,000$

c$.$ Cash flows from investing activities: R$15,000$

d$.$ Cash flows from financing activities: R$25,000$