Bramble Corp. follows IFRS for its external financial reporting. The following amounts were available at December 31, 2018:

Interest paid		$26200
Dividends paid		15000
Taxes paid on operations		36600

Under IFRS, what is the maximum amount that could be reported for cash used by financing activities for Bramble Corp. for the year ended December 31, 2018?

a) $62800

b) $77800

c) $51600

d) $41200