At the start of the year, a business's allowance for doubtful debts was \(£ 19,000\). The business wrote off bad debts of \(£ 92,000\) during the year. At the end of the year the business requires an allowance of \(£ 23,000\). What is the total charge in relation to bad and doubtful debts in the income statement for the year?

(A) \(£ 92,000\)

(B) \(£ 88,000\)

(C) \(£ 115,000\)

(D) \(£ 96,000\)