Blower estimates its uncollectible accounts by aging its accounts receivable and applying percentages to various aged categories. Blower computes a total of $$65,000$ in estimated uncollectible Accounts as of its current year$-$end. Its Accounts Receivable has a balance of $$678,200,$ and its Reserve for Bad Debt has an unused balance of $$38,000$ before any year$-$end adjustments.

What amount of bad debt expense will Blower report in its income statement for the current year?