At the beginning of $2026,$ Gourmet Cupcakes, Inc. has the following ledger balances:

Accounts Receivable $-$ $$41,000($Debit$)$

Allowance for Bad Debts $-$ $$6,000($Credit$)$

During the year, credit sales amounted to $$840,000.$ Cash collected on credit sales amounted to $$750,000,$ and $$18,00$ has been written off. Gourmet Cupcakes uses the aging $-$ of $-$ receivables method to record Bad Debts Expense. The estimate of uncollectible accounts was $$29,000.$ The ending balance in the Allowance for Bad Debts account is

A$.$ $$29,000$

B$.$ $$18,000$

C$.$ $$41,000$

D$.$ $$23,000$