Digitex Inc $$\begin{array} { | l | l | } \hline \text { Sales adjustments } & \$ 2,500 \\\hline \text { Uncollectible accounts } & 500 \\\hline\end{array}$$

Digitex Inc. factored $50,000 of its accounts receivable with recourse. The factor retained 8% for sales adjustments and charged $3,000 as a financing fee. Estimated and actual amounts are as follows: $$\begin{array} { | l | l | } \hline \text { Sales adjustments } & \$ 2,500 \\\hline \text { Uncollectible accounts } & 500 \\\hline\end{array}$$ Assume the transfer is recorded as a loan by Digitex. What is Digitex's net liability balance immediately following the transfer?

A) $47,000
B) $50,000
C) $46,000
D) $43,000