Answer: €80,000.

**Explanation:** The correct calculation for ending interest payable is derived as follows: \[ \text{Ending Interest Payable} = \text{Beginning Interest Payable} + \text{Interest Expense} - \text{Cash Interest Paid} \] Substituting the given values: \[ \text{Ending Interest Payable} = €45,000 + €50,000 - €15,000 = €80,000 \] - **Option A** is incorrect because it does not account for the interest expense. - **Option C** is incorrect because it fails to deduct the cash interest paid. This question tests the linkage between the balance sheet (interest payable) and the cash flow statement (cash interest paid).

Author: LeetQuiz Editorial Team