Assume a company's Income Statement for Year 12 is as follows:

Income Statement Data	Year 12 (in 000s)
Net Revenues from Footwear Sales	$ 290,000
Cost of Pairs Sold	180,000
Warehouse Expenses	16,000
Marketing Expenses	42,000
Administrative Expenses	8,000
Operating Profit (Loss)	44,000
Interest Income (expenses)	(10,000)
Pre-tax Profit (Loss)	34,000
Income Taxes	10,200
Net Profit (Loss)	$ 23,800

Based on the above income statement data (assume interest income is zero), the company's interest coverage ratio is
		2.38.
		29.0.
		4.40.
		290.0.
		3.40.