A classified balance sheet showed the following amounts: cash $5,000; short-term investments $2,000; equity investment $3,000; accounts receivable $3,000; prepaid expenses $1,000; and goodwill $2,000. If current liabilities were $4,000, what would be the acid-test ratio?

A :

2.50

B :

2.75

C :

4.00

D :

2.00