Manley Operates a Law Practice on the Accrual Method and Calendar

Manley operates a law practice on the accrual method and calendar year. At the beginning of the year Manley's firm had an allowance for doubtful accounts with abalance of $15,000. At the end of the year, Manley recorded bad debt expense of $23,000 and the balance of doubtful accounts had increased to $18,000. What is Manley's deduction for bad debt expense this year?

A) $5,000.
B) $20,000.
C) $26,000.
D) $23,000.
E) $3,000.