Lee Company has provided the following information:

Cash flow from operating activities, $243,000

Net income, $201,000

Interest expense, $23,000

Interest cash payments, $13,000

Income tax payments, $143,000

Income tax expense, $139,000

What was Lee's cash coverage ratio?

A) 31.15

B) 15.15

C) 30.69

D) 15.58