The current ratio for a firm is $1\mathrm{.}23$ currently. The firm has $$12,000$ in cash and

$$140,000$ in accounts receivable. The owner$$s equity for the firm is $$1\mathrm{.}6$ million.

Which of the following is the firm$$s acid test ratio?

a$)1\mathrm{.}06$

b$)1\mathrm{.}34$

c$)1\mathrm{.}67$

d$)2\mathrm{.}41$

e$)2\mathrm{.}65$