Coby Co had opening balances at $1$ January $206$ on the trade receivables account and allowance for receivables account of $$68,000$ and $$3,400$ respectively. During the year to $31$ December $20$X$6$ Coby Co made credit sales of $$354,000$ and collected $$340,000$ from credit customers.

At $31$ December $20$X$6$ Coby Co reviewed its receivables listing and acknowledged that it is unlikely to receive debts totalling $$2,000.$ These are to be written off as irrecoverable. In addition, at that date Coby Co estimated that amounts totalling $$4,000$ were overdue and that an allowance for receivables was required to cover these amounts.

What is the amount charged to Coby Co's statement of profit or loss for irrecoverable debt expense in the year ended $31$ December $206?$

A $,$$$2,700$

B $,$$$6,100$

C $,$$$2,600$

D $$6,000$