Ben and Jerry,two Sole Traders Form a Partnership by Combining

Ben and Jerry,two sole traders form a partnership by combining their net assets.
Jerry contributes:
Cost value Fair value
Cash $20 000
Accounts receivable $14 000 $12 500
Ben contributes:
Plant $30 000 $25 000
Accumulated depreciation $7 000
Bank overdraft $6 000
What will be the amount shown in the allowance for doubtful debts account in the balance sheet prepared after the formation of the partnership of Ben and Jerry?

A) Nil
B) $1500
C) $1000
D) $500