The 2013 and 2014 Partial Balance Sheets for Ottoman Manufacturing

The 2013 and 2014 partial balance sheets for Ottoman Manufacturing Company appear below:
$$\begin{array}{lrr}& \underline{2013} & \underline{2014} \\\text{Current Liabilities} & 20,000 & 30,000 \\\text{Noncurrent Liabilities} & \underline{60,000} & \underline{40,000} \\\text{Total Liabilities} & 80,000 & 70,000 \\\text{Stockholders' Equity} \\\text{~~Common Stock} & 2,000 & 2,000 \\\text{~~Additional Paid-In Capital} & 4,000 & 4,000 \\\text{~~Retained Earnings} & \underline{40,000} & \underline{26,000} \\\text{Total Stockholders' Equity} & \underline{46,000} & \underline{32,000} \\\text{Total liabilities and Stockholders' Equity} & \underline{\underline{\$126,000}} & \underline{\underline{\$102,000}} \\\end{array}$$ What is the debt-to-equity ratio for 2014?

A) 2.19
B) 1.80
C) 1.25
D) 0.46