Monro Inc Uses the Accrual Method of Accounting

Monro Inc. uses the accrual method of accounting. Here is a reconciliation of Monro's allowance for bad debts for the current year.
Beginning allowance for bad debts $ 61,150
Actual write-offs of accounts receivable during the year (80,000 )
Addition to allowance 88,500
Ending allowance for bad debts $ 69,650
Which of the following statements is true?

A)  Bad debt expense per books and the deduction for bad debts is $69,650.
B)  Bad debt expense per books and the deduction for bad debts is $88,500.
C)  Bad debt expense per books is $80,000, and the deduction for bad debts is $88,500.
D)  Bad debt expense per books is $88,500, and the deduction for bad debts is $80,000.