Rick's has a cash balance of $80,000; short-term investments of $20,000; net receivables of $60,000; and inventory of $450,000. Current liabilities total $200,000. Ricks' acid test (quick ratio) is within:
A. 3.05 to 1.
B. 2.25 to 1.
C. 0.80 to 1.
D. 0.54 to 1.