Data from Fontecchio Corporation's Most Recent Balance Sheet Appear Below

Data from Fontecchio Corporation's most recent balance sheet appear below: $$\begin{array} { | l r | } \hline \text { Cash } & \$ 18,000 \\\hline \text { Marketable securities } & \$ 24,000 \\\hline \text { Accounts receivable } & \$ 39,000 \\\hline \text { Short-term notes receivable } & \$ 0 \\\hline \text { Inventory } & \$ 60,000 \\\hline \text { Prepaid expenses } & \$ 14,000 \\\hline \text { Current liabilities } & \$ 120,000 \\\hline\end{array}$$ The corporation's acid-test ratio is closest to:

A) 0.35
B) 0.15
C) 0.68
D) 0.79