At December $31,2026,$ SIP HAPPENS Inc. reported $$241,000$ in accounts receivable and $$373,000$ in the allowance for doubtful accounts. In $2027,$ the company had $$982,000$ in credit sales and collected $$662,000$ on accounts receivable. Pinebrook also wrote off $$141,000$ in uncollectable accounts. The company uses the aging method to estimate bad debts, and management has estimated that the allowance for doubtful accounts for December $31,2027$ should be $$808,000.$

What is the bad debt expense$$for$2027?$