King Co. prepared an aging of its accounts receivable at 12/31/2010 and determined that the NET REALIZABLE VALUE of the receivables was $350,000. Additional information is as follows: Allowance for uncollectible accounts at 1/1/2010: $35,000 Accounts written off as uncollectible during 2010: $17,000 Uncollectible accounts recovered during 2010: $3,000 Accounts receivable at 12/31/2010: $380,000 What is King's uncollectible accounts EXPENSE for 2010?