12) Baxter Trucking has a net cash inflow for the quarter of $38 including interest, a beginning cash balance of $22, and a beginning loan balance of $45. Company policy is to maintain a minimum cash balance of $20. What is the minimum amount the firm must borrow or can repay to end the month with a zero cumulative surplus? A) Borrow $4 B) Borrow $9 C) Repay $36 D) Repay $422 E) Repay $40