What is the clients emergency fund ratio, given the following information?

annual gross income = $90,000

liquid assets = $14,600

fixed and variable-fixed expenses = $4,500 per month

discretionary expenses = $1,600 per month

Federal and state income taxes = $10,140 per year

FICA withholdings = $6,886 per year

1.94x

1.00x

1.27x

2.47x