ABC Corporation has accounts receivable of $145,000 in 2022. It has also determined that the allowance for doubtful accounts is $4,000 for the year (a reasonable amount). During 2023, it records the following in the books: Write-off of accounts receivable $2,500 and reinstatement of accounts previously written off $3,000. For the year ended 2023, it determines that the allowance for doubtful accounts should be $5,000 (a reasonable amount). What is the deduction of the reserve for doubtful debts in 2023 for tax purposes