An analysis revealed Accounts Receivable of $$350,000,$ an Allowance for Uncollectibles based on aging of $$18,000,$ and individual accounts known to be uncollectible $$23,000.$ The net realizable value of accounts receivable is no more than:

Question $18$ options:

$$309,000.$

$$327,000.$

$$332,000.$

$$350,000.$

None of these.