Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

SOA Company needs to raise 75 million, in local currency, for substantial new investments next year. Specific details, all in local currency, are as follows: Investments of 10 million in receivables and 15 million in inventory. Fixed capital investments of 50 million, including 10 million to replace depreciated equipment and 40 million of net new investments. Net income is expected to be 30 million, and dividend payments will be 12 million.Depreciation charges will be 10 million. Short-term financing from accounts payable of 6 million is expected. The firm will use receivables as collateral for an 8 million loan. The firm will also issue a 14 million short-term note to a commercial bank. Any additional external financing needed can be raised from an increase in long-term bonds. If additional financing is not needed, any excess funds will be used to repurchase common shares. What additional financing does SOA require?
Option A:SOA will need to issue 19 million of bonds.
Option B:SOA will need to issue 26 million of bonds.
Option C:SOA can repurchase 2 million of common shares.

Answer: A