Petal,IncIs an Accrual Basis Taxpayer

Petal,Inc.is an accrual basis taxpayer.Petal uses the aging approach to calculate the reserve for bad debts.During 2015,the following occur associated with bad debts. Credit sales $400,000 Collections on credit sales 250,000 Amount added to the reserve 10,000 Beginning balance in the reserve -0- Identifiable bad debts during 2015 12,000 The amount of the deduction for bad debt expense for Petal for 2015 is:

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