94. snerri 1s a tax accountant. sne prepared a large corporate tax return 2 years ago and billed $5,999 to her client. After 2 years of attempting to collect the money, it is clear that she will not be able to collect anything since the business has gone bankrupt. She reports income on her tax return on the accrual basis as she hills it, so the $5,999 was included in her taxable income 2 years ago. Can she claim a bad debt deduction for the $5,999? Explain