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