Stimac Corporation has total cash of $270,000, no marketable securities, total current receivables of $341,000, total inventory of $175,000, total prepaid expenses of $65,000, total current assets of $851,000, total current liabilities of $297,000, total stockholders' equity of $2,214,000, total assets of $3,215,000, and total liabilities of $1,001,000. The company's acid-test (quick) ratio is closest to:

A. 1.87

B. 2.87

C. 2.06

D. 2.28