In $2025,$ Ace Auto Service Company had net credit sales of $$2,250,000.$ On January $1,2025,$ Allowance for Doubtful Accounts had a credit balance of $$54,000.$ During $2025,$$$90,000$ of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be $10\%$ of the balance in receivables $($percentage of receivables basis$).$ If the accounts receivable balance at December $31$ was $$600,000,$ what is the required adjustment to the Allowance for Doubtful Accounts at December $31,2025?$

$$60,000$

$$25,000$

$$90,000$

$$96,000$