Based on the following data, what is the acid-test ratio, rounded to one decimal point?
Accounts payable ..................................................$32,000
Account receivable...................................................64,000
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 ..............................................35,000
Notes payable (short-term) .....................................20,000
Property, plant, and equipment ............................625,000
Prepaid expenses .....................................................2,000
a. 3.2
b. 3.3
c. 2.0
d. 1.4