Digitex Inc $\begin{array}{lr}\text { Sales adjustments } & \$ 2,500 \\\text { Uncollectible accounts } & 500\end{array}$

Digitex Inc.factored $50,000 of its accounts receivable with recourse.The factor retained 8% for sales adjustments and charged $3,000 as a financing fee.Estimated and actual amounts are as follows: $\begin{array}{lr}\text { Sales adjustments } & \$ 2,500 \\\text { Uncollectible accounts } & 500\end{array}$ Assume the transfer is recorded as a loan by Digitex.What is Digitex's net liability balance immediately following the transfer?

A) $47,000
B) $50,000
C) $46,000
D) $43,000