Peartree Company provides the following data:

BALANCE SHEET	Dec 31, 2014	Dec 31, 2013
Cash	$ 21,000	$ 18,000
Accounts receivable, net	31,000	35,000
Inventory	53,000	25,000
PP&E, net	120,000	90,000
Total assets	$225,000	$168,000
Accounts payable	$4,000	$ 6,000
Accrued liabilities	2,000	1,000
Long-term notes payable	84,000	90,000
Total liabilities	$ 90,000	$ 97,000
Common stock	$ 30,000	$ 2,000
Retained earnings	113,000	74,000
Treasury stock	(8,000)	(5,000)
Total stockholders equity	$135,000	$71,000
Total liabilities and stockholdersequity	$225,000	$168,000

How much is the current ratio at year-end 2014?

A) 17.5

B) 16.1

C) 3.5

D) 0.5