Given the below data, what is the debt-to-capital ratio? Measure capital at book value, not market value. \begin{tabular}{|c|c|c|c|} \hline Income Statement Data & Yr,3 & Balance Sheet Data & Yr. 3 \\ \hline Revenues & 4,800 & Cash and Cash Equivalents & 25 \\ \hline coGs & 3.200 & Short term Investments & 25 \\ \hline SG\&A Expense & 1,200 & Accounts Receivable & 400 \\ \hline Depreciation Expense & 150 & Inventory & 620 \\ \hline Operating income (EBI) & 250 & Total Current Assets & 1,070 \\ \hline Interest Expense & 38 & Total Assets & 3,270 \\ \hline Pre Tax Income & 212 & Accounts Payable & 440 \\ \hline Tax Expense & 75 & Total Current Liabilities & 700 \\ \hline Net income & 137 & Interest Bearing Debt & 500 \\ \hline Dividends per Share & 0.6 & Owners' Equity & 2,000 \\ \hline & & NumberofSharesOutstanding & 100 \\ \hline \end{tabular} (A) 25% (B) 22% (C) 20% (D) 18%