Big Shoes Pty Ltd sells shoes exclusively online. Customers are invoiced for the shoes when they are shipped and are only required to pay for the shoes once they have been received and deemed satisfactory. Big Shoes includes the invoice amount in its assessable income when the invoice is issued. As of 30 June, Big Shoes determined that it had $10,000 in unpaid invoices. Its records indicated that 70% of the invoices related to shoes sold within the last month, which was considered acceptable. However, of the remaining $3,000, $1,000 related to invoices which were more than three months overdue. In accordance with its customary practice, Big Shoes wrote off the $1,000 of outstanding invoices. Its standard practice is to issue payment reminders before writing off the debt and turning it over to a debt collector. Big Shoes also created a provision for bad debts of $2,000 at this time.

Required: Advise Big Shoes as to what amount (if any) it can deduct in relation to the unpaid invoices.