Swan,IncIs an Accrual Basis Taxpayer

Swan,Inc.is an accrual basis taxpayer.Swan uses the aging approach to calculate the reserve for bad debts.During 2010,the following occur associated with bad debts. The amount of the deduction for bad debt expense for Swan for 2010 is:

A) $10,000.
B) $12,000.
C) $20,000.
D) $22,000.
E) None of the above.