In year 1 a city issued 100,000 in parking tickets through its streets division. When preparing its financial statements, the city determine the following regarding the balance:

80,000 has been already been paid

8,000 has been formally protested but had not yet been adjudicated

10,000 is estimated to be paid next year, based on prior experience

How should the estimated uncollectible amounts be recognized by the city

A As allowance for uncollectible tickets

B as revenue from parking fines

C not recognized

D as parking ticket receivables

4,000 is estimated to be uncollectible