At year$-$end, Stamp Company has cash of $$15,000,$ current accounts receivable of $$30,000,$ merchandise inventory of $$40,200,$ and prepaid expenses totaling $$6,000.$ Liabilities of $$60,000$ must be paid next year. What is Stamp's acid$-$test ratio? $($Round your answer to two decimal places$)$

A$.0\mathrm{.}25$

B$.142$

C$.0\mathrm{.}75$

D$.$ Cannot be determined from the data given