For Tax Purposes,an Entry Should Be Made to Bad Debt

For tax purposes,an entry should be made to Bad Debt Expense

A) when an account is determined to be uncollectible.
B) in the period in which the sale that created the receivable was made.
C) when an account determined to be uncollectible is collected.
D) when an account with terms 2/10,n30 is still unpaid after thirty days.