The Stevens Company Provided $45,000 of Services on Account During

The Stevens Company provided $45,000 of services on account during 2014, its first year in operation. During 2014, Stevens collected $34,000 of cash from its receivables accounts. The company estimates that it will be unable to collect 2% of its revenues on account.
The amount of net realizable value of receivables on the company's 2014 balance sheet was

A) $14,400.
B) $10,100.
C) $12,350.
D) $1,350.