Dryer Company uses the accrual basis for accounting. Dryer has $65,000 accounts receivable outstanding. Using the aging of accounts receivable method, the company deducts estimated bad debt expense of $3,300. Under the direct write-off method, the company has bad debt expense of $2,800. Which of the following is true?

	a.	Dryer deducts $3,300 for financial accounting reporting and deducts $2,800 on its tax return
	b.	Dryer deducts $3,300 for financial accounting reporting and deducts $3,300 on its tax return
	c.	Dryer deducts $2,800 for financial accounting reporting and deducts $2,800 on its tax return
	d.	None of the above