Data from Fontecchio Corporation's Most Recent Balance Sheet Appear Below

Data from Fontecchio Corporation's most recent balance sheet appear below:
$\begin{array} { l } \text {Cash. }&\$ 18,000\\ \text { Marketable securities}&\$ 24,000\\ \text { Accounts receivable.}&\$39,000 \\ \text {Short-term notes receivable. }&\$ 0\\ \text {inventory }&\$ 60,000\\ \text {Prepaid expenses }&\$14,000 \\ \text { Current liabilities}&\$120,000 \\\end{array}$
The corporation's acid-test ratio is closest to:

A) 0.35
B) 0.15
C) 0.68
D) 0.79