Based on the Following Data, What Is the Quick Ratio

Based on the following data, what is the quick ratio, rounded to one decimal place? ? $$\begin{array} { l r } \text { Accounts payable } & 32,000 \\\text { Accounts receivable } & 64,000 \\\text { Accrued liabilities } & 7,000 \\\text { Cash } & 20,000 \\\text { Intangible assets } & 40,000 \\\text { Inventory } & 72,000 \\\text { Long-term investments } & 100,000 \\\text { Long-term liabilities } & 75,000 \\\text { Marketable securities } & 35,000 \\\text { Notes payable (short-term) } & 25,000 \\\text { Property, plant, and equipment } & 625,000 \\\text { Prepaid expenses } & 2,000\end{array}$$

A) 2.1
B) 1.9
C) 1.4
D) 3.2