The Following Financial Statement Information Is Available for Buil Corporation

The following financial statement information is available for Buil Corporation: $\begin{array}{lrr}&2020&2019\\\text { Inventory } & \$ 44,000 & \$ 43,000 \\\text { Current assets } & 80,000 & 106,000 \\\text { Total assets } & 432,000 & 358,000 \\\text { Current liabilities } & 25,000 & 36,000 \\\text { Total liabilities } & 102,000 & 88,000\end{array}$ The current ratio for 2020 is

A) .31:1.
B) 3.2:1.
C) 1.5:1.
D) 4.24:1.