Calistoga Produce estimates uncollectible accounts to be 3% of accounts receivable. The company reported accounts receivable and allowance for uncollectible accounts of $471,000 and $14,130, respectively, at December 31, 2018. During 2019, Calistoga's credit sales and collections were $915,000 and $891,000, respectively, and $11,720 of accounts receivable were written off.

Calistoga's bad debt expense for the year ended December 31, 2019, is:

a. $2,410

b. $11,720

c. $12,088

d. $14,498