Brickman Company uses the allowance method to account for uncollectible receivables. At the beginning of the year, Allowance for Bad Debts had a credit balance of $1,000. During the year Brickman wrote off uncollectible receivables of $2,100. Brickman recorded Bad Debts Expense of $2,700. Brickman's year-end balance in Allowance for Bad Debts is $1,600. Brickman's ending balance of Accounts Receivable is $19,500. Compute the net realizable value of Accounts Receivable at year-end.

A. $16,800 B. $19,500 C. $17,400 D. $17,900