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A company with no interest-bearing debt enters into a finance lease on the first day on the reporting year. The lease requires a year-end payment of $175,000 for 10 years. In the second year of the lease, the company reported the EBIT of $450,000. Assuming a 7% imputed interest rate on the lease, the firm’s interest coverage ratio in the second year is closest to: A. 4.3X B. 5.2X C. 5.6X