The Following Selected Information Has Been Provided from the December

The following selected information has been provided from the December 31, 2021 year-end results of Will Smith Company: Revenues - $ 1,725,000; Operating Expenses - $ 955,000; Interest Expense - $ 48,900; Income Tax Expense - $ 216,330. The interest coverage ratio for Will Smith Company at December 31, 2021 would be

A) 14.7 times.
B) 11.3 times.
C) 10.3 times.
D) 15.7 times.