$3$ara from a corporation's most recent batance sheet appear below

Tash

$

$18,00$t

Marketat ile securities

$24,001$

tocounts recelvable

$39\mathrm{.}001$

hort$-$term notes

$1$

ecelvable

nwentory

$60\mathrm{.}001$

repaid expenses

$14,001$

Surrent liabilities

$180,001$

The corporation's acid$-$test ratio is closest to:

$0\mathrm{.}86$

$0\mathrm{.}40$

$0\mathrm{.}45$

$0\mathrm{.}54$