Luka's Bakery is budgeting cash for 2015. The cash balance at December 31, 2014, was $14,000. Luka's Bakery budgets 2015 cash receipt at $81,000. Estimated cash payments include $44,000 for inventory, $34,000 for operating expenses, and $25,000 to expand the store. Luka's Bakery needs a minimum cash balance of $13,000 at all times. Luka's Bakery expects to earn net income of $76,000 during 2015. What is the final result of the company's cash budget for 2015?

A. $21,000 available for additional investments
B. Pay off $42,000 of debt
C. Must arrange new financing for $21,000
D. $42,000 available for additional investmemts.