35. Which of the following is the most significant difference between the interest coverage ratio and fixed payment coverage? A. The interest coverage ratios measures bill paying ability while the fixed payment coverage ratio measures leverage. B. The interest coverage ratios is calculated using operating profits while the fixed payment coverage ratio is calculated using net profits. C. The fixed payment coverage includes asset lease payments while the interest coverage ratio does not D. The fixed payment coverage ratio excludes asset lease payments while the interest coverage ratio includes asset lease payments