Duncan Personal Services had total sales of $2,000,000 during 2023 of which $200,000 were cash sales. At December 31, 2023 the balance in Accounts Receivable was $100,000 and the Allowance for Uncollectible Accounts had a $1,500 credit balance. Duncan uses the Allowance method of accounting for bad debts and estimates bad debts will total 10% of accounts receivable. Assuming no adjusting entries for bad debts were made during the year, what amount of Bad Debt Expense will Duncan report for 2023?