Which of the following statements is true regarding a company's statement of cash flows when the company is under Chapter 11 proceedings?

a. It can use only the direct method of presenting cash flows from operations.
b. Excess net interest received as a result of the company not paying its debts should be reported along with its other operating inflows.
c. Cash flows related to the reorganization should be reported along with regular operations.
d. It can either use the direct method or the indirect method of presenting operating cash flows.