31. Surf Company follows IFRS for its external financial reporting. The following amounts were available at December 31, 2011: Interest paid $22,000 Dividends paid 13,000 Taxes paid 37,000 Under IFRS, what is the maximum amount that could be reported for cash used by operating activities for Surf Company for the year ended December 31, 2011? a. $59,000 b. $35,000 c. $50,000 d. $72,000