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B is corrent. The requirement is to identify how amortization of bond discount should be reported in a statement of cash flows using the indirect method. When a bond issued at a discount, the issue price is less than the face or maturity value. Using the effective interest method, interest expense is calculated as the bond carrying value multiplied by the effective interest rate. The cash paid to bondholders is the principal or maturity value multiplied by the coupon rate of interest. Since the carrying value is less than face, the effective interest on the bond issued at a discount will be less than the amount paid. B is corrent because this difference (the amount of amortized discount) is added to net income to arrive at income from operating activities.
A is incorrect. When a bond issued at a discount, the issue price is less than the face or maturity value. Using the effective interest method, interest expense is calculated as the bond carrying value multiplied by the effective interest rate. The cash paid to bondholders is the principal or maturity value multiplied by the coupon rate of interest. Since the carrying value is less than face, the effective interest on the bond issued at a discount will be less than the amount paid. This difference (the amount of amortized discount) is added to net income to arrive at income from operating activities.   
A is incorrect. When a bond issued at a discount, the issue price is less than the face or maturity value. Using the effective interest method, interest expense is calculated as the bond carrying value multiplied by the effective interest rate. The cash paid to bondholders is the principal or maturity value multiplied by the coupon rate of interest. Since the carrying value is less than face, the effective interest on the bond issued at a discount will be less than the amount paid. This difference (the amount of amortized discount) is added to net income to arrive at income from operating activities.   
D is incorrect. When a bond issued at a discount, the issue price is less than the face or maturity value. Using the effective interest method, interest expense is calculated as the bond carrying value multiplied by the effective interest rate. The cash paid to bondholders is the principal or maturity value multiplied by the coupon rate of interest. Since the carrying value is less than face, the effective interest on the bond issued at a discount will be less than the amount paid. This difference (the amount of amortized discount) is added to net income to arrive at income from operating activities.