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The following selected information has been provided from the December 3 1 , 2 0 2 1 year - end results of Will Smith Company:

The following selected information has been provided from the December 31,2021 year-end results of Will Smith Company: Revenues - $1,725,000; Operating Expenses - $955,000; Interest Expense - $45,500; Income Tax Expense - $216,330. The interest coverage ratio for Will Smith Company at December 31,2021 would beSelect one:OA.15.7 timesB14.7 times.C.10.3 times.D.11.3 times.

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