The Following Amounts Were Taken from the Financial Statements of R.Dodd

Multiple Choice

The following amounts were taken from the financial statements of R.Dodd Company: $\begin{array}{lrr}&2017&2016\\\text { Current liabilities } & \$ 1,280,000 & \$ 1,220,000 \\\text { Long-term liabilities } & 1,800,000 & 1,600,000 \\\text { Interest expense } & 100,000 & 50,000 \\\text { Income tax expense } & 50,000 & 30,000 \\\text { Net income } & 300,000 & 170,000 \\\text { Net cash provided by operating activity } & 325,000 & 270,000\end{array}$ The times interest earned for 2017 is

A) 3.0 times.
B) 3.5 times.
C) 4.0 times.
D) 4.5 times.