At December $31,2022,$ Roso Carlson Company had accounts receivable of $$750,000.$ On January $1,2022,$ Allowance for Doubtful Accounts had a credit balance of $$18,000.$ During $2022,$ $$30,000$ of uncollectible accounts receivable were written off. Past experience indicates that $3\%$ of accounts receivable become uncollectible. What should be the bad debt expense for $2022?$