Dennisport Corporation has an acid$-$test ratio of $2\mathrm{.}5.$ It has current liabilities of $$40,000$ and noncurrent assets of $$70,000.$ The corporation's current assets consist of cash, marketable securities$,$ accounts receivable, prepaid expenses, and inventory. If Dennisport's current ratio is $3\mathrm{.}1,$ its inventory and prepaid expenses must be:

Multiple Choice

$$12,400$

$$24,000$

$$30,000$

$$40,000$