Sheehan, Inc. provides the following income statement for​ 2017:

Net Sales ​$240,000
Cost of Goods Sold ​110,000
Gross Profit ​$130,000

Operating​ Expenses:
Selling Expenses ​45,000
Administrative Expenses ​12,000
Total Operating Expenses ​57,000
Operating Income ​$73,000
Other Revenues and​ (Expenses):

Loss on Sale of Capital Assets ​(27,000)
Interest Expense ​(1,000)
Total Other Revenues and​ (Expenses) ​(28,000)
Income Before Income Taxes ​$45,000
Income Tax Expense ​5,300
Net Income ​$39,700
Calculate the​ times-interest-earned ratio. ​ (Round your answer to two decimal​ places.)
A. 46.00 times
B. 45.00 times
C. 39.70 times
D.7 3.00 times