Benny's Bonsais, an accrual basis taxpayer, provides $$5,546$ worth of bonsai trimming services to the Miyagi$-$Do Karate Dojo on credit. The services were provided on Dec. $1,2023,$ Benny's Bonsais billed Miyagi$-$Do on Dec. $15,2023,$ and payment was due January $15,2024.$

On January $3,2024,$ after a devastating loss to Cobra Kai Karate, Miyagi$-$Do shut down the business. Benny's Bonsais never received payment on Miyagi$-$Do's outstanding invoice and, at that point, the debt became worthless.

What amount can Benny$$s Bonsais deduct for bad debt under the specific charge$-$off method?