Which of the Following Is a Cash Equivalent

Which of the following is a cash equivalent?

A) Assets, such as prepaid insurance or supplies inventories, that are consumed in the ordinary course of operations
B) Short-term liquid investments readily convertible to cash and so close to maturity (having an original maturity of 3 or less months) that there is little risk of loss of value
C) Any asset that is likely to be received in time to pay outstanding year-end payables, such as taxes receivable from taxpayers who have of history of timely payment
D) Investments in equity securities that have paid dividends for at least the past 25 consecutive years