After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has a balance of $$771,251$ and Allowance for Doubtful Accounts has a balance of $$24,751.$ What is the net realizable value of the accounts receivable?

a$.$ $$771,251$

b$.$ $$746,500$

c$.$ $$796,002$

d$.$ $$24,751$