Goggle Limited Has the Following Figures in Its Statement of Profit

Goggle Limited has the following figures in its statement of profit or loss for the year ended 31 October 2019:
$\begin{array}{ll}& £ \\ \text {Gross profit } &84,000 \\ \text {Administration expenses } &24,000 \\ \text {Bank overdraft interest } &600 \\ \text {Bank loan interest } &2,400 \\ \text {Selling and distribution costs } &21,000 \\ \text {Profit before taxation } &36,000 \\ \text {Taxation } &9,000\end{array}$

A) 9 times
B) 12 times
C) 13 times
D) 15 times