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ABC Company follows IFS for its external financial reporting. The following amounts were available at December 31, 2021: Interest received Dividends received $25,000 $14,000 Under

ABC Company follows IFS for its external financial reporting. The following amounts were available at December 31, 2021:
Interest received
Dividends received
$25,000
$14,000
Under IFS, what is the maximum amount that could be reported for cash provided by operating activities for ABC Company for the year ended December 31, 2021?
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