On BeDeM Inc.$\text{'}$s $2023$ income statement, you observe that:

Sales $=$$$212,000$

Cost of Sales $=$$$50,000$

Depreciation and Amortization $=$$$42,000$

Other Income $=$$$0$

From BeDeM Inc.$\text{'}$s $2023$ statement of cash flows, you observe that the firm distributed $$39,000$ as dividends to its stockholders, which was $75\%$ of its net income in $2023.$

Given that the firm's operating expenses were $$51,000$ in $2023,$ and earnings are taxed at $21\%.$

$($a$)$ Calculate the firm's EBITDA in $2023.$

$($b$)$ Find the firm's EBITDA$/$Interest Coverage ratio in $2023.$