The Following Data Represent Selected Information from the Comparative Income

The following data represent selected information from the comparative income statement and balance sheet for Duenke Company for the years ended December 31, 2009 and 2008: * 10,000 shares of common stock have been issued and outstanding since the company was established. They had a market value of $90 per share on December 31, 2008, and they were selling for $91.50 on December 31, 2009.
Duenke Company's times- interest- earned ratio for the year ended December 31, 2009, was:

A) 22.75.
B) 11.88.
C) 11.38.
D) 10.88.