At the beginning of Year 3, your client had a balance of $124,000 in Accounts Receivable and a balance of $33,000 in the Allowance for Doubtful Accounts. At year end, your client estimates that the $400,000 unpald customer accounts under 30 days will be 90% collectible, the $100,000 unpaid customer accounts between 60 and 90 days will be 75% collectible and the $43,000 unpaid customer accounts over 90 days will be 40% collectible. What amount is needed in ending Allowance for Doubtful Accounts