Clark Company estimated the net realizable value of its accounts receivable as of December 31, 2019, to be $175,000, based on an aging schedule of accounts receivable. Clark has also provided the following information:

The allowance for doubtful accounts balance on January 1, 2019 was $17,000.

The accounts receivable balance on December 31, 2019 was $187,000.

Uncollectible accounts receivable written off during 2019 totaled $13,000.

How much is Clark's 2019 bad debt expense?

A. 8,000

B. 16,000

C. 12,000

D. 4,000