When planning an instant message,the message should be planned according to the rules of oral conversation instead of written conversation.

During 2019,Patty's Pizza reported net income of $4,212 million,interest expense of $167 million and income tax expense of $1,372 million.During 2018,Patty's reported net income of $3,568 million,interest expense of $163 million and income tax expense of $1,424 million.The times interest earned ratios for 2019 and 2018,respectively,are closest to:

A) 32.2 and 29.4 times.
B) 28.4 and 23.8 times.
C) 34.4 and 31.6 times.
D) 34.1 and 26.6 times.