Earl Company Uses the Accrual Method of Accounting

Earl Company uses the accrual method of accounting. Here is a reconciliation of Earl's allowance for bad debts for the current year.
Beginning allowance for bad debts $ 950,000
Actual write-offs of accounts receivable during the year (899,600 )
Addition to allowance 845,000
Ending allowance for bad debts $ 895,400
Which of the following statements is true?

A)  Bad debt expense per books is $845,000, and the deduction for bad debts is $899,600.
B)  Bad debt expense per books is $899,600, and the deduction for bad debts is $845,000.
C)  Bad debt expense per books and the deduction for bad debts is $899,600.
D)  Bad debt expense per books and the deduction for bad debts is $895,400.