Thornton Co$.$ and Bentley Co$.$ have the same sales, tax rate, total assets, and basic earning power. Both companies finance using only debt and common equity, with their total assets equal to total invested capital. Bentley Co$.$ has a higher debt$-$to$-$total capital ratio than Thornton Co$.,$ resulting in a higher interest expense. Which of the following statements is CORRECT?

Bentley Co$.$ has a higher Return on Assets $($ROA$).$

Bentley Co$.$ has a higher equity multiplier.

Bentley Co$.$ pays less in taxes due to higher interest expenses.

Thornton Co$.$ has a higher net income.

Thornton Co$.$ has a lower times$-$interest$-$earned $($TIE$)$ ratio.