What Is the Acid-Test Ratio for a Merchant with the Following

What is the acid-test ratio for a merchant with the following account balances? (Round your answer to two decimal places. ) $$\begin{array} { | l | r | } \hline \text { Cash } & \$ 22,000 \\\hline \text { Short-term investments } & 41,000 \\\hline \text { Net current receivables } & 50,000 \\\hline \text { Merchandise inventory } & 93,000 \\\hline \text { Total current liabilities } & 275,000 \\\hline\end{array}$$

A) 0.75
B) 0.41
C) 0.60
D) 0.81