Accounts payable	$ 30,000
Accounts receivable	35,000
Accrued liabilities	7,000
Cash	25,000
Intangible assets	40,000
Inventory	72,000
Long-term investments	100,000
Long-term liabilities	75,000
Marketable securities	36,000
Notes payable (short-term)	20,000
Property, plant, and equipment	400,000
Prepaid expenses	2,000

Based on the above data, what is the amount of quick assets?

	a.	$168,000
	b.	$96,000
	c.	$61,000
	d.	$60,000