In 2008, Roso Carlson Company had net credit sales of \($750,000.\) On January 1, 2008, Allowance for Doubtful Accounts had a credit balance of \($18,000.\) During 2008, \($30,000\) of uncollectible accounts receivable were written off. Past experience indicates that 3% of net credit sales become uncollectible. What should be the adjusted balance of Allowance for Doubtful Accounts at December 31, 2008?

a. \($10,050.\)

b. $10,500.

c. $22,500.

d. $40,500.