Bird Co. has the following normal account balances on its published financial statements for the year ended December 31, Year3:

Bad debt expense for the year $ 22,000

Accounts receivable (12/31/Year3) $ 115,000

Allowance for doubtful accounts (12/31/Year3) $ 20,000

How much does Kneado Co. "expect to collect" of the accounts receivable at 12/31/Year3?

a. $73,000

b. $115,000

c. $93,000

d. $95,000