Finland Inc has the following Accounts Receivable Aging on March $31$

Aging Bucket Current $1-90$ days $91-180$ days $181-365$ days $366+$ days

Amount Outstanding $300,000180,000100,00050,00015,000$

March sales were $$320,000$

February ending balance in Allowance for Doubtful Accounts was $$30,000$ Credit

Finland uses the Percentage of Receivables Method and a $5\%$ reserve rate. What is the required reserve at the end of March?