Under what circumstances would a company plan on repaying a loan to a bank in its

Cash Budget?

a$.$ Whenever the Excess or Deficiency of Cash is in an "excess" state $($is positive$)$

b$.$ Any time the company has a loan on its books

c$.$ Whenever the Excess or Deficiency of Cash exceeds the minimum cash

balance required

d$.$ Whenever the cash manager decides it is wise to do so