Which measure expresses Liberty's times-interest-earned ratio? (amounts rounded)

A. 54.7%

B. 19 times

C.34.5%

D. 32 times

Liberty Corporation Comparative Balance Sheet December 31, 2025 and 2024 2025 2024 Assets Current Assets: Cash and Cash Equivalents Accounts Receivable 2,450 $ 2,094 1,813 1,611 Merchandise Inventory 1,324 1,709 1,060 2,120 Prepaid Expenses Total Current Assets 7,296 6,885 15,737 Other Assets 18,500 $ 25,796 $ 22,622 Total Assets Liabilities Current Liabilities 7,230 $ 4,798 8,467 3,792 Long-term Liabilities Total Liabilities 12,028 12,259 Stockholders' Equity Common Stock, no par 6,568 7,200 4,363 6,000 Retained Earnings Total Stockholders' Equity 13,768 10,363 $ 25,796 $ 22,622 Total Liabilities and Stockholders' Equity Liberty Corporation Income Statement Year Ended December 31, 2025 Net Sales Revenue $ 20,941 7,055 Cost of Goods Sold Gross Profit 13,886 7,065 Operating Expenses Operating Income 6,821 210 Interest Expense Income Before Income Taxes 6,611 Income Tax Expense 2,563 $ 4,048 Net Income