On December 31, 2012, Larry's Used Cars Had Balances in Accounts

On December 31, 2012, Larry's Used Cars had balances in Accounts Receivable and Allowance for Uncollectible Accounts of $53,600 and $1,325, respectively. During 2013, Larry's wrote off $1,465 in accounts receivable and determined that there should be an allowance for uncollectible accounts of $1,280 at December 31, 2013. Bad debt expense for 2013 would be:

A) $1,280.
B) $1,465.
C) $1,420.
D) $1,140.