ABC Company reported the following information for the first quarter ended March 31, 2005:

EBIDTA for the firstquarter-$600,000

Cash balance,3/31/2005$2,400,000

Based on the methodology in the article, Up In Smoke (Barron's July 19, 2000), the number of months that ABC's cash balance will burnout after March is (Hint: there is no need to adjust for two months as in the article since the period is counted from March 31, 2005):

A.4 months

B.12 months

C.14.5 months

D.48 months