Bertha Has the Following Accounts

Multiple Choice

Bertha has the following accounts:
Accounts Receivable: $10,000
Land: $20,000
Cash: $22,000
Intangible Assets: $12,500
Inventory: $33,000
Equipment: $99,000
Prepaid Expenses: $10,000
Based on this information, what is the amount of Bertha's quick assets?

A) $206,500
B) $65,000
C) $60,000
D) $32,000
E) $42,000