Levin Corporation has provided the following data from its most recent income statement:

Net operating income....................... $63,000

Interest expense.............................. ($43,000)

Net income before taxes................. $20,000

Income taxes.................................. ($ 6,000)

Net income..................................... $ 14,000 The times interest earned ratio is closest to:

a. 1.83

b.

1.47

c. 1.28

d. 0.19