Cougar, Inc. began $201$ with a net accounts receivable balance of $$88($ $$160$ and $$72$ for accounts receivable and allowance for uncollectible accounts, respectively$).$ During $20$X$1,$ Cougar had the follow events:

$3/4/$X$1$: Provided services to customers on account for $$550.$

$5/20/$X$1$: Received $$110$ from customers for services provided last year.

$7/2/$X$1$: Wrote off $$50t$ f accounts receivable pertaining to services from last year.

$10/19/$X$1$: Received $$450$ from customers for services provided this year.

$\frac{12}{31}\frac{?}{?}1$ : Estimated that $40\%$ of the accounts receivable balance at the end of $201$ will not be collectible.

How much bad debt expense will Cougar report for $20$X$1?$

$$18$

$$20$

$$40$

$$50$

None of the above