You have determined that Company \(X\) estimates bad debt expense with an aging of accounts receivable schedule. Company X's estimate of uncollectible receivables resulting from the aging analysis equals \(\$ 250\). The beginning balance in the allowance for doubtful accounts was \(\$ 220\). Write-offs of bad debts during the period were \(\$ 180\). What amount would be recorded as bad debt expense for the current period?

a. \(\$ 180\)

b. \(\$ 250\)

c. \(\$ 210\)

d. \(\$ 220\)