Blank Corporation Income Statement: Bad debs: $ 16,692

Blank Corporation Balance Sheet Accounts Receivable (net of $7,999 allowance for doubtful accounts): $ 228,829

Blank Corporation computes bad debt expense as a percentage of its sales, which is NOT the proper treatment for federal income tax purposes. Hint: direct write-off method is used for tax purposes.

What is the taxable deduction for bad debt expense?

Thank you!