Debbie runs a business that sells cell phones. Debbie reports on the accrual basis for both tax and financial reporting. In Y$1,$ her cell phone sales totaled $$1,000,000.$ Several of Debbie's customers typically buy on credit. As of end of Y$1,$ her ending accounts receivables are $$450,000.$ Industry data shows that she will not collect $6\%$ of the receivables. Additionally, one of Debbie's customers went through bankruptcy in Y$1$ and Debbie could no longer collect a receivable of $$17,000.$ Debbie uses the allowance method for GAAP and the direct write$-$off method for tax. How much revenue will Debbie report for financial accounting?

$$973,000$

$$550,000$

$$450,000$

$$1,000,000$