Alpha Co. prepared an agin of its accounts receivables at December 31, 2017 and determined that the net realizable value of the receivables was $500,000. Additional information is available as follows:

Allowance for uncollectible accounts 1/1/17-credit balance: $58,000

Accounts written off as uncollectible during 2017: $36,000

accoutns receivable at 12/31/17: $550,000

Uncollectible accounts recovered during 2017: $6,000

For the year ended December 31, 2017, what is Alpha's bad debt expense?