The Following Amounts Were Taken from the Financial Statements of R.Dodd

The following amounts were taken from the financial statements of R.Dodd Company: $\begin{array}{lrr}&2014&2013\\\text { Current liabilities } & \$ 1,280,000 & \$ 1,220,000 \\\text { Long-term liabilities } & 1,800,000 & 1,600,000 \\\text { Interest expense } & 100,000 & 50,000 \\\text { Income tax expense } & 50,000 & 30,000 \\\text { Net income } & 400,000 & 170,000 \\\text { Net cash provided by operating activity } & 425,000 & 270,000\end{array}$ The cash debt coverage for 2014 is

A) 13.8%.
B) 33.2%.
C) 9.6%.
D) 23.6%.