ABC Company uses the aging $-$ of $-$ receivables method to estimate uncollectible receivables. ABC Company has $$150,000$ in Accounts Receivable that is over $90$ days past due and $85\%$ is estimated uncollectible, $$170,000$ that is $30-90$ days past due and $50\%$ is estimated uncollectible, and $$180,000$ that is less than $30$ days past due and $5\%$ is estimated uncollectible. What is the net realizable value of Accounts Receivable?

A$.$ $$500,000$

B$.$ $$278,500$

C$.$ $$180,000$

D$.$ $$221,500$