a. $2200

b. $21600

c. $5100

d. $16500

e. $26700

Manley operates a law practice on the accrual method and calendar year. At the beginning of the year Manley's firm had an allowance for doubtful accounts with a balance of $14,300. At the end of the year, Manley recorded bad debt expense of $21600 and the balance of doubtful accounts had increased to $19,400. What is Manley's deduction for bad debt expense this year