Jones Corp. reported current assets of $183,000 and current liabilities of $126,000 on its most recent balance sheet. The current assets consisted of $64,000 Cash; $46,000 Accounts Receivable; and $73,000 of Inventory. The acid-test (quick) ratio is:

a) 0.87:1.

b) 1.4:1.

c) 1:1.

d) 0.60:1.

e) 0.58:1.