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 2016,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 2016
12,000
The amount of the deduction for bad debt expense for Petal for 2016 is:

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