Surf Company Follows IFRS for Its External Financial Reporting $\begin{array}{lr}\text { Interest received } & \$ 25,000 \\\text { Dividends received } & 16,000\end{array}$

Multiple Choice

Surf Company follows IFRS for its external financial reporting. The following amounts were available at December 31, 2015: $\begin{array}{lr}\text { Interest received } & \$ 25,000 \\\text { Dividends received } & 16,000\end{array}$ Under IFRS, what is the maximum amount that could be reported for cash provided by operating activities for Surf Company for the year ended December 31, 2015?

A) $-0-
B) $25,000
C) $16,000
D) $41,000