Heavy Load, Inc. has sales of $3,450,000, total assets of $1,240,000, and total liabilities of $275,000, which consist strictly of notes payable. The firm's operating profit margin is 12.1%, and it pays a 9% rate of interest on its notes payable. How much is the firm's times-interest-earned?

a.) 16.9

b.) 45.3

c.) 20.2

d.) 3.0