Emaar Corporation uses accrual basis of accounting for both financial accounting and ax purpose and has the information for 2019: Beginning balance (1/1/ 2019) of allowance for bad debt expenses $95,000 Actual write-off of Accounts receivable during the year 53,000 Estimated uncollectible accounts for the year 75,000

For tax purpose, the amount of bad debt that Emaar corporation can include in 2019 tax return:

A. $75,000.

B. $117,000.

C. $53,000.

D. some other amount.

E. $22,000.