Which company indicates strongest ability to pay interest

Question

Response to the following problem:

Use the following information from separate companies a through f to compute times interest earned. Which company indicates the strongest ability to pay interest expense as it comes due?

                                   Net Income (Loss)                             Interest Expense                               Income Taxes

a.                                  $140,000                                              $48,000                                            $ 35,000

b.                                  140,000                                                15,000                                                50,000

c.                                   140,000                                                8,000                                                  70,000

d.                                  265,000                                                 12,000                                               130,000

e.                                  79,000                                                   12,000                                                30,000

f.                                   (4,000)                                                  12,000                                                    0