Accounts payable $ 30,000

Accounts receivable35,000

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. $96,000

b. $168,000

c. $60,000

d. $61,000