Based on the data below, what is the amount of quick assets?
Accounts payable........................................... $ 30,000
Accounts receivable.......................................... 65,000
Accrued liabilities.............................................. 7,000
Cash............................................................ 20,000
Intangible assets............................................... 40,000
Inventory....................................................... 72,000
Long-term investments..................................... 100,000
Long-term liabilities.......................................... 75,000
Marketable securities......................................... 36,000
Notes payable (short-term).................................. 20,000
Property, plant, and equipment............................ 625,000
Prepaid expenses................................................ 2,000
a. $163,000
b. $195,000
c. $121,000
d. $56,000