The following financial data pertains to ABC Corp:

| Item | Value |

|--------------------------------|---------------|

| Working capital | $170,000 |

| Total assets | $670,000 |

| Book value of liabilities | $240,000 |

| Market value of liabilities | $205,000 |

| Retained earnings | $300,000 |

| Market value of equity | $380,000 |

| Earnings before interest and taxes | $60,000 |

| Sales | $2,200,000 |

The Altman's Z-score equation is as follows:

$Z = 1.2X_1 + 1.4X_2 + 3.3X_3 + 0.6X_4 + 0.999X_5$

When using the computed Z-score to classify ABC based on credit quality, what is the classification?