$52$ Elaine is a physician who uses the cash method of accounting for

tax purposes. During the current year, Elaine bills Ralph $$1,200$ for office visits and

outpatient surgery. Unfortunately, unknown to Elaine, Ralph moves away leaving no

payment and no forwarding address. What is the amount of Elaine$$s bad debt deduction

with respect to Ralph$$s debt?

$54$ Assume the same facts as in Problem I:$9-53,$ except that Becky and

Ken are not related and that under the terms of the loan Ken agrees to repay Becky the

$$5,000$ plus interest $($at a reasonable stated rate$)$ over a five$-$year period. What is Becky$$s

bad debt deduction for $2023?$ For $2024?$