AT&U Company Data for the Year Ended December 31,2012,are Presented

AT&U Company Data for the year ended December 31,2012,are presented below:
$\begin{array}{lc} \text {Sales (credit) } &\$ 2,500,000 \\\text {Sales retuns and allowances } &50,000 \\ \text { Accounts Receivable (December 31, 2012) } & 640,000 \\ \text { Allowance for Doubtful Accounts } &\\ \text {(Before adjustment at December 31, 2012) } &20,000 \\ \text { Estimated amount of uncollected accounts based on aging analysis } &45,000\end{array}$
-Refer to AT&U Company.If the company uses the aging of accounts receivable approach to estimate its bad debts,what amount will be reported as bad debt expense for 2012?

A) $25,000
B) $45,000
C) $20,000
D) $49,000