44. Deluxe printing has requested a bank loan where the monthly interest payments will be $1,800 and the monthly principal payments will be $200. Deluxe Printing must also make monthly lease payments of $800 on their leased printing equipment. Last year, the annual operating profit from Deluxe Printing was $30,000. Calculate the fixed payment coverage ratio. A. 1.18 B. 1.83 C. 0.85 D. 0.89