In the past year, TVG had revenues of $$4$ million, cost of goods sold of $$3$ million, and depreciation expense of $$240,000.$ The firm has a single issue of debt outstanding with a face value of $$1\mathrm{.}5$ million, a market value of $$\mathrm{.}65$ million, and a coupon rate of $6\%.$ What is the firm's times interest earned ratio?

a$.2\mathrm{.}82$

b$.3\mathrm{.}75$

c$.$ None of the choices are correct

d$.3\mathrm{.}45$