A Firm Has Sales of $3,900,net Income of $1,304,total Assets

A firm has sales of $3,900,net income of $1,304,total assets of $4,200,and total equity of $2,850.Interest expense is $80.What is the common-size statement value of the interest expense?

A) 1.90%
B) 5.10%
C) 2.05%
D) 8.18%
E) 6.13%