Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Under which section of a manufacturing company’s cash flow statement are the following activities reported? Item 1: Purchases of securities held for trading Item 2: Sales of securities considered cash equivalents
Option A:Both items are investing activities.
Option B:Both items are operating activities.
Option C:Only Item 1 is an investing activity.

Answer: B