Piper Inchas Cash of $56,000;net Accounts Receivable of $67,000;short-Term Investments of of $12,000

Piper Inc.has cash of $56,000;net Accounts Receivable of $67,000;short-term investments of $12,000 and inventory of $40,000.It also has $45,000 in current liabilities and $75,000 in long-term liabilities.The quick ratio for Piper Inc.is:

A) 2) 33.
B) 2) 73.
C) 3) 00.
D) 3) 89.