You have just completed a cash flow for a customer that shows the following results:

Form 1040, Individual tax return	$20,300
Schedule A, Itemized deductions	(9,500)
Schedule B, Interest & dividends	3,000
Schedule D, Capital gains	2,000
Schedule E, Operating income	6,750
Schedule K-1, Partnership	(1,250)
Schedule A, Consumer debt service	(500)
Schedule E, Rental property debt service	(7,000)

What is the customer’s personal debt service coverage ratio?

A. 2.84x

B. 2.74x

C. 2.34x

D. 1.84x