The Following Financial Statement Information Is Available for Houser Corporation

The following financial statement information is available for Houser Corporation: $\begin{array}{lrr}&2014&2013\\\text { Inventory } & \$ 44,000 & \$ 43,000 \\\text { Current assets } & 75,000 & 106,000 \\\text { Total assets } & 432,000 & 358,000 \\\text { Current liabilities } & 30,000 & 36,000 \\\text { Total liabilities } & 102,000 & 88,000\end{array}$ The current ratio for 2014 is

A) .40:1.
B) 2.5:1.
C) .31:1.
D) 4.24:1.