Petal, Inc The Amount of the Deduction for Bad Debt Expense for Aging

Petal, Inc. is an accrual basis taxpayer. Petal uses the aging approach to calculate the reserve for bad debts. During 2019, the following associated with bad debts occur . $\begin{array}{lr}\text { Credit sales } & \$ 400,000 \\\text { Collections on credit sales } & 250,000 \\\text { Amount added to the reserve } & 10,000 \\\text { Beginning balance in the reserve } & -0- \\\text { Identifiable bad debts during 2019 } & 12,000\end{array}$ The amount of the deduction for bad debt expense for Petal for 2019 is:

A) $10,000.
B) $12,000.
C) $22,000.
D) $140,000.
E) None of these.