Ace Co. prepared an aging of its accounts receivable at December 31, 2010 anddetermined that the net realizable value of the receivables was $600,000. Additionalinformation is available as follows:Allowance for uncollectible accounts at 1/1/10credit balance$68,000Accounts written off as uncollectible during 201046,000Accounts receivable at 12/31/10650,000Uncollectible accounts recovered during 201010,000For the year ended December 31, 2010, Ace's uncollectible accounts expense would be