The financial statements of Harbor Furniture Company include the following items:

	2017	2016
Cash	$43,500	$42,000
Short-term Investments	27,000	12,500
Net Accounts Receivable	93,000	100,000
Merchandise Inventory	162,000	149,000
Total Assets	533,000	547,000
Total Current Liabilities	304,000	293,000
Long-term Note Payable	62,000	59,000

What is 2017 acid-test ratio? (Round your answer to two decimal places.)

A.1.07

B.0.23

C.1.86

D.0.54