When assessing the fixedminuspayment coverage$$ ratio, $\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

the lower its$$ value, the better is the$$ firm's ability to make interest payments

B$.$

preferred stock dividend payments can be disregarded

C$.$

the lower its value the more risky is the firm

D$.$

the higher its$$ value, the more difficult it is for a firm to pay its debts