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On January $1,$ the balance of accounts receivable was $$350,000$ and the allowance for doubtful accounts $$70,000$ credit. During the month, company sold merchandise on account $$100,000,$ collected accounts receivable for $$130,000,$ wrote off accounts receivable for $$25,000,$ and recovered a previously written off accounts receivable by collecting $10,000$ cash. The ending balance of allowance for doutful accounts is

a$.$ $$55,000$

b$.$ $$30,000$

c$.$ $$65,000$

d$.$ $$45,000$