A&B Foods Data for the Year Ended December 31,2012,are Presented

A&B Foods Data for the year ended December 31,2012,are presented below.
$\begin{array}{l} \text {Sales (100\% on credit) } &\$ 2,100,000 \\ \text { Sales retuns } &150,000 \\ \text {Accounts Receivable (December 31, 2012) } &420,000 \\ \text { Allowance for Doubtful Accounts } &\\ \text {(Before adjustment at December 31, 2012) } &25,000 \\ \text { Estimated amount of uncollected accounts based on an aging analysis } &75,000\end{array}$
-Refer to A&B Foods.If the company uses the aging of accounts receivable method to estimate its bad debts,what amount will be reported as bad debt expense for 2012?

A) $50,000
B) $75,000
C) $78,000
D) $53,000