3. Let's assume the following annual information provided by your client. Student Loans $12,000 Auto Insurance $1,400 . Utilities $1,900 After tax income $88,000 . . . Rent $16,500 Dry Cleaning $150 Car Loan Payment $4,600 Annual Savings $2,550 Credit Cards Payment $1,000 Entertainment $2,500 . Calculate the following ratios to determine the client's financial situation. Comment on the ratio results by using targeted benchmarks. Housing Ratio 1 = ? Housing Ratio 2 = ? Emergency fund = ? . . Current ratio =