Camacho Company’s largest customer, ABC Company, had a fire in its warehouse on December 29, 2019. As a result of the fire, ABC Company begins calls Camacho to attempt to lower the amount they owe to Camacho. On December 31, 2019, ABC owes $400,000 to Camacho. On January 31, 2020, ABC files for Chapter 11 bankruptcy. Camacho’s Company’s reasonable best estimate is that it will ultimately collect between $50,000 and $150,000 of the account receivable from ABC Company. Camacho Company expects to issue financial statements on February 28, 2020. The amount if any, that Camacho records as a bad debt on its December 31, 2019 financial statements is what?