If the current liabilities of Bassem's Company for 2019 are $65,000 and for 2020 it is $75,000, current assets for the year 2020 are $90,000 and net cash flow from operating activities for the year 2020 is $54,000, and net income is $24,000, then the Cash Flow from Operations to Current Liabilities for the year 2020 will be:

a. 0.72

b. 7.70

c. 2.25

d. 1.29