The following selected information relates to Candle Company for the past two years.

Account	Current year	Prior year
Net sales (all credit)	$237,250	$180,000
Cost of goods sold	$115,000	$110,000
Gross profit	$122,250	$70,000
Income from operations	$32,000	$30,000
Interest expense	$2,000	$7,000
Net income	$24,000	$18,000
Cash	$23,000	$14,000
Accounts receivable, net	$24,000	$31,000
Inventory	$56,000	$44,000
Prepaid expenses	$2,000	$1,000
Total current assets	$105,000	$90,000
Total longterm assets	$150,000	$175,000
Total current liabilities	$62,000	$90,000
Total longterm liabilities	$20,000	$78,000
Common stock, no par, 2,500 shares, market value $96 per share	$40,000	$40,000
Retained earnings

What is the acidtest ratio for the current year?

A.0.37

B.0.57

C.0.76

D.1.32