Which of the following transactions and events would result in an improvement in Interest Coverage Ratio in year 2022?

2021 - 12.65 times

2022 - 10.92 times

a. the consumption of a prepaid expense from the previous period

b. the identification of an uninsured inventory loss

c. receiving cash for unearned sales revenue

d. A and B only

e. A and C only

f. B and C only

g. All of the above

h. None of the above