【正确答案】 B

【答案解析】Inventories are valued on the balance sheet at the lower of cost or net realizable value. Net realizable value is equal to $ 3150000 ($ 3500000 selling price $ 300000 completion costs $ 50000 disposal costs). Since the original cost of $ 3200000 exceeds the net realizable value of $ 3150000, a $ 50000 write-down is necessary. An inventory write-down has no impact on the quick ratio since inventory is excluded from both the numerator and denominator of the quick ratio.