May CoPrepared an Aging of Its Accounts Receivable at December 31

May Co.prepared an aging of its accounts receivable at December 31, 2007 and determined that the net realizable value of the receivables was $300,000.Additional information is available as follows: $\begin{array} { l } \text {Allowance for uncollectible accounts at \( 1 / 1 / 07 \) -credit balance }&\$34,000\\ \text { Accounts written off as uncollectible during 2007}&23,000\\ \text {Accounts receivable at \( 12 / 31 / 07 \) }&325,000\\ \text { Uncollectible accounts recovered during 2007}&5,000\\\end{array}$
For the year ended December 31, 2007, May's uncollectible accounts expense would be

A) $25,000.
B) $23,000.
C) $16,000.
D) $9,000.