During 2014, Patty's Pizza reported net income of $3,412 million, interest expense of $185 million and income tax expense of $2,272 million. During 2013, they reported net income of $2,768 million, interest expense of $181 million and income tax expense of $2,324 million. The times interest earned ratios for 2014 and 2013, respectively, are closest to:

29.72 and 27.13 times.

30.72 and 28.13 times.

29.13 and 31.72 times.

31.72 and 29.13 times.