En-Frame Construction Company (ECC), a company specializing in the construction of A-frame cabins in rugged mountain terrain, estimates the allowance for doubtful accounts by aging its accounts receivable. The following applies to the fiscal 2021 yearend: At the end of 2020, the balance in the allowance account was $50,000. During 2021, the company wrote off $16,000 and collected a $4,000 receivable that had been previously written off as uncollectable. At the end of 2021, the aging schedule was as follows 0-30 31-75 76-120 >120 Amount 325,000 190,000 $145,000 $86,000 % 2% uncollectable 5% 20% 50% What is the bad debt expense for 2021