Dennisport Corporation has an acid-test ratio of 1.6. It has current liabilities of $50,000 and noncurrent assets of $80,000. The corporation's current assets consist of cash, marketable securities, accounts receivable, prepaid expenses, and inventory; it has no short-term notes receivable. If Dennisport's current ratio is 2.1, its inventory and prepaid expenses must be:

$63,000

$25,000

$48,000

$25,000