What Is the Acid-Test Ratio for a Retailer Who Has

What is the acid-test ratio for a retailer who has the following balances? (Round to two decimal places.)
$$\begin{array} { | l | l | } \hline \text { Cash } & \$ 20,000 \\\hline \text { Short-term investments } & 41,000 \\\hline \text { Net current receivables } & 52,000 \\\hline \text { Inventory } & 95,000 \\\hline \text { Total current liabilities } & 279,000 \\\hline\end{array}$$

A) 0.41
B) 0.75
C) 0.8
D) 0.6