Eral Company has $17,000 in cash, $3,000 in marketable securities, $36,000 in current receivables, $24,000 in inventories, and $45,000 in current liabilities. The company's acid-test (quick) ratio is closest to:
a) 1.78 to 1.
b) 1.24 to 1.
c) 0.80 to 1.
d) 0.44 to 1.