A firm has a Debt to Equity ratio of $3\mathrm{.}42($industry $=3\mathrm{.}91)$ and a Times Interest Earned ratio of $1\mathrm{.}52($Industry $=4\mathrm{.}43).$ Given these ratios, would you have any concerns about the firm's Debt to Equity ratio?

A$.$ No$,$ because it is below the industry average

B$.$ Yes, because it is above the industry average

C$.$ No$,$ because the Times interest Earned is sufficient to cover the costs of carrying the debt

D$.$ Yes, because the Times Interest Earned indicates the firm may have trouble covering the cost of carrying the debt