Johnson's had sales of 2300 million and ended the year with total assets of 510 million (operating at top capacity). The company forecast that sales will increase by 450 million in 2017. Retained earnings is $35.5 million, what is the required external financing?

A. 65.75 m

B. 74.66 m

C. 59.98 m

D. 64.28 m