Kiddies County clothing company pays $6\%$ interest on its outstanding debt, which amounts to R$720000.$ The company$$s sales are R$2478000,$ its tax rate is $40\%$ and its net profit margin is $10,7\%.$ What is the company time interest earned ratio?

a$.$

$7,80$ times

b$.$

$1,74$ times

c$.$

$6,74$ times

d$.$

$5,73$ times