The company has the following short-term investments: * $2,500 in treasury bills with a maturity date of less than 90 days * $3,600 in shares of Safe Limited * $12,000 in a guaranteed investment certificate that matures in 6 months * The balance in the company's bank account is $50,000 Calculate the amount of cash and cash equivalents that should be reported on the year-end balance sheet as a current asset. a. $50,000 b. $68,100 c. $64,500 d. $52,500