L Company has an accounts receivable balance of $50,000 and an allowance for doubtful accounts balance of $4,000 at the end of June before evaluating accounts receivable for collectability. When L evaluated its accounts receivable, L determined a $3,000 account from a March sale to Andrea Company was uncollectable and wrote off this amount. What was the impact on L's June net income?

A$3,000 income that increased June net income

B$3,000 bad debt expense that reduced June net income

C$0 impact to net income

D$4,000 bad debt expense that reduced June net income