Based on the Following Data, What Is the Quick Ratio

Based on the following data, what is the quick ratio, rounded to one decimal point

$$\begin{array} { l r } \text { Accounts payable } & 30,000 \\\text { Accounts receivable } & 60,000 \\\text { Accrued liabilities } & 5,000 \\\text { Cash } & 30,000 \\\text { Intangible assets } & 50,000 \\\text { Inventory } & 69,000 \\\text { Long-term investments } & 80,000 \\\text { Long-term liabilities } & 100,000 \\\text { Marketable securities } & 30,000 \\\text { Fixed assets } & 670,000 \\\text { Prepaid expenses } & 1,000\end{array}$$

A) 3.4
B) 3.0
C) 2.2
D) 1.8