CompCompanies Heidee and Leaudy have the same sales, tax rate, interest rate on their debt, total assets, and basic earning power. Both companies have positive net incomes. Company Heidee has a higher debt ratio and, therefore, a higher interest expense. Which of the following statements is CORRECT?

a.	Company Heidee has more net income.
b.	Company Heidee pays less in taxes.
c.	Company Heidee has a lower equity multiplier.
d.	Company Heidee has a higher ROA.
e.	Company Heidee has a higher times interest earned (TIE) ratio.