At the Beginning of 2017,Brady,Inc

At the beginning of 2017,Brady,Inc.has the following account balances: Accounts Receivable $43,000 (Debit)
Allowance for Bad Debts $8,000 (Credit)
Bad Debts Expense $0
During the year,credit sales amounted to $840,000.Cash collected on credit sales amounted to $790,000,and $17,000 has been written off.At the end of the year,the company adjusted for bad debts expense using the percent-of-sales method and applied a rate,based on past history,of 2.5%.The amount of bad debts expense for 2017 is ________.

A) $21,000
B) $41,825
C) $17,000
D) $12,000