Jane is an individual proprietor trading as Lake Stores, an accrual basis enterprise who uses the allowance method to compute the value of receivables and bad debt expense for finacial statements she sends to her bank. At December $31,2022,$ Lake Stores's allowance for doubtful accounts was $$20,000.$ In $2023,$ the allowance was increased by $$3,000$ for estimated bad debts from $2023$ credit sales and decreased by $$4,000$ for actual bad debts written off, leaving a balance in the allowance account of $$19,000.$ How much may Jane deduct in $2023$ as a bad debt expense on her tax return?