Tonis has a net cash inflow, Excluding long term financial expenses, for their quarter of $418.02. The beginning cash balance is a $187.40. The firm has $546 in short term debt with a quarterly interest rate at 1.2%. New company policy is to maintain a minimum cash balance of a $140. How much does the firm the to borrow or how much can it repay on its loan to have a zero cumulative surplus for the quarter?

A. Repay $465.42

B. Repay $307.19

C. Borrow $458.87

D. Borrow $276.69

E. Repay $458.87