Roxbury Has Sales of $2,250,000; a Gross Profit of $825,000;

Roxbury has sales of $2,250,000; a gross profit of $825,000; total operating costs of $620,000; income taxes of $74,800; total assets of $995,000; and interest expense of $18,000.What is Roxbury's times interest earned ratio?

A) 1.3
B) 11.4
C) 8.1
D) 45.8