The strategic researcher found from the balance sheet of Company PQR the following financial data: cash of $1,800 and other current assets of $5,000, and the current liabilities of $21,250 and long-term liabilities of $252,000. What is the acid-test ratio (or quick ratio) of Company PQR?

A) 0.27

B) 0.23

C) 0.42

D) 0.32