The following amounts were taken from the financial statements of Cloudy Corporation:

	2018	2017
Current liabilities	$280,000	$220,000
Non-current liabilities	800,000	600,000
Interest expense	100,000	50,000
Income tax expense	120,000	58,000
Net Income	300,000	170,000
Net cash provided by operating activities	480,000	270,000

The cash total debt coverage ratio for 2018 is

a	0.5 times.

b	0.3 times.

d	0.4 times.

d	0.6 times.