Lawton Firm has a total interest expense of $20,000 per year, sales of $1 million, a tax rate of 35 percent, and a net profit margin of 2.6 percent. If the interest income is $10,000, what is Lawton Firm's times-interest-earned ratio?

A) 2.0

B) 2.5

C) 3.5

D) 4.0

E) 5.0

F) None of the above (show your answer)