Financing in the Cash Budget for the year ended December $31,20$X$1$ includes the following items:

Borrowing $2,700$ in Q$1$ and $$3,000$ in Q$4$; repayment of amount borrowed of $$2,160$ in Q$2$ and $$800$ in Q$3$; and interest of $$100$ in Q$2$ and $$48$ in Q$3.$ What amount will be shown as the Total Financing for Quarter $2?$

a$.$

$$540$

b$.$

$$(2,160)$

c$.$

$$2,012$

d$.$

$$(2,260)$