Scindia Motors has Rs. 20,000,000 in sales. Its fixed costs are estimated to be Rs. 7,800,000, and its variable costs are equal to 31 percent of sales. The company has Rs. 2,960,000 in debt outstanding at a before-tax cost of 13 percent. What is the Degree of Total Leverage (DTL) for Scindia Motors? (Assume that Scindia Motors does not use any preferred stock)

A) 1.43

B) 3.29

C) 2.46

D) 2.75

E) 3.39