The Berry Patch has sales of $$438,000,$ cost of goods sold of $$369,000,$ depreciation of $$37,400,$ and interest expense of $$13,800.$ The tax rate is $35$ percent. What is the times interest earned ratio?

a$.)2\mathrm{.}29$

b$.3\mathrm{.}46$

c$.3\mathrm{.}87$

d$.4\mathrm{.}38$

e$.4\mathrm{.}79$