At 30 April 2020, Jamie Has Total Trade Receivables of £552,000

At 30 April 2020, Jamie has total trade receivables of £552,000. There is a known irrecoverable debt of £27,000 and Jamie wishes to create an allowance for receivables of 6% of trade receivables at 30 April 2020. The allowance for receivables at 1 May 2019 stood at £27,900. What is the net figure for trade receivables that Jamie will disclose in her statement of financial position at 30 April 2020?

A) £525,000
B) £518,880
C) £497,100
D) £493,500