A medical practice has contracts with the following timely filing limits: ABC Insurance - 90 days 123 Insurance - 60 days Medicaid - 60 days The practice's accounts receivable (A/R) policy states claims should be worked according to the timely filing limit first, then by dollar amount. Evaluate the A/R report, which claim should be worked first? Patient Name Insurance Current 31-60 61-90 91-120 >120 J. Smith ABC Ins $150.00 S. Adams ABC Ins $300.00 K. Tack 123 Ins $250.00 R. Williams Medicaid $200.00