Minton Corp.'s income statement for the year ended Dec 31,2014 is as follows: Depreciation and amortization : 1,225 Earnings before net Interest and taxes : 2,759 Interest expense (net of Interest Capitalized 103 and Interest income 109) : (300) Equity in income (loss) of affiliates : 18 Earnings before income taxes : 2,477 Income taxes : (130) Net earnings : 2,347 Based on Standard and Poor's Adjusted Key Industrial Financial Ratios averages, what rating will you assign for Minton Corp.?

		A) BBB to A
		B) BB
		C) B
		D) CCC
		E) AA to AAA