Aps Company Reported the Following on Its Income Statement An Analysis of the Income Statement Revealed That Interest Expense

Aps Company reported the following on its income statement: $\begin{array}{lr}\text { Income before income taxes } & \$ 420,000 \\\text { Income tax expense } &{120,000}\\\text { Net income }&\$300,000\end{array}$ An analysis of the income statement revealed that interest expense was $60,000. Aps Company's times interest earned was

A) 6 times.
B) 9 times.
C) 8 times.
D) 5 times.