The 2013 and 2014 Partial Balance Sheets for Ottoman Industries

The 2013 and 2014 partial balance sheets for Ottoman Industries is shown below:
$$\begin{array}{lrr}& \underline{2013} & \underline{2014} \\\text{Current Assets} \\\text{~~Cash and cash equivalents} & \$ 16,000 & \$ 14,000 \\\text{~~Accounts Receivable, net} & 20,000 & 24,000 \\\text{~~Inventory} & 25,000 & 23,000 \\\text{~~Marketable equity securities} & \underline{5,000} & \underline{5,000} \\\text{Total Current Assets} & 66,000 & 66,000 \\\text{Plant \& Equipment, net} & \underline{60,000} & \underline{40,000} \\\text{Total Assets} & \underline{\underline{126,000}} & \underline{\underline{106,000}} \\\\\text{Current Liabilities} & 20,000 & 30,000 \\\text{Noncurrent Liabilities} & \underline{60,000} & \underline{40,000} \\\text{Total Liabilities} & 80,000 & 70,000 \\\text{Total Stockholders' Equity} & \underline{46,000} & \underline{36,000} \\\text{Total liabilities and Stockholders' Equity} & \underline{\underline{\$126,000}} & \underline{\underline{\$106,000}} \\\end{array}$$ Calculate the 2014 acid-test ratio.

A) 1.27
B) 1.51
C) 2.03
D) 2.20