The Following Information Is Available for Lowell Company Total Current Liabilities Are $80,000

The following information is available for Lowell Company: $$\begin{array} { | l | r | } \hline \text { Current Assets } & \\\hline \text { Cash } & \$ 4,000 \\\hline \text { Marketable securities } & 75,000 \\\hline \text { Accounts receivable } & 61,000 \\\hline \text { Inventories } & 110,000 \\\hline \text { Prepaid expenses } & \underline { 30,000 } \\\hline \text { Total current assets } & \$ 280,000 \\\hline\end{array}$$ Total current liabilities are $80,000. The quick ratio for Lowell is

A) 1.75
B) 2.13
C) 3.25
D) 1.3