23 An analyst gathers the following financial statement data of three companies financials for the most recent fiscal year (amounts are in $ millions):

Company A	Company B	Company C
Net income	550	725
Cash flow from operations	745	810
Capital expenditures	315	432
Net borrowing	-100	-250
Dividends paid	135	40
Stock repurchases	65	70

Based on the FCFE coverage ratio, the company with the greatest dividend safety is: