The Following Information Was Taken from Niland Company Cash Budget

The following information was taken from Niland Company cash budget for the month of April $\begin{array}{lr}\text { Beginning cash balance } & \$ 120,000 \\\text { Cash receipts } & 108,000 \\\text { Cash disbursements } & 136,000\end{array}$ If the company has a policy of maintaining an end of the month cash balance of $100,000, the amount the company would have to borrow is

A) $116,000.
B) $28,000.
C) $8,000.
D) $0.