Brinkman 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 $$1,100.$ During the year Brinkman wrote off uncollectible receivables of $$1,800$ Brinkman recorded Bad Debts Expense of $$3,300.$ Brinkman's year$-$end balance in Allowance for Bad Debts is $$2,600.$ Brinkman's ending balance of Accounts Receivable is $$20,900.$ Compute the net realizable value of Accounts Receivable at year$-$end.

A$.$ $$19,100$

B$.$ $$17,600$

C$.$ $$18,300$

D$.$ $$20,900$