Steel Pty Ltd, an Australian Public Company, Has Provided You

Steel Pty Ltd, an Australian public company, has provided you with the following information for the 2019-20 tax year, so that you can advise the company accountant of its entitlement to any deductions. The company uses accrual accounting for income recognition.
Estimated bad debts, $5000
Provision for doubtful debts, $1,000
Debts written off during the year, $4,000
One years advertising paid on 1 January 2020 to a magazine $20,000.
The total allowable deduction for Steel Pty Ltd based on these four transactions is

A) $14,000
B) $30,000
C) $25,000
D) $15,000