Labrador Inc. has the following information available for the current year:

Net sales	$751,000
Bad Debt Expense	$59,000
Accounts Receivable, Beginning of Year	$121,000
Accounts Receivable, End of Year	$56,000
Allowance For Doubtful Accounts, Beginning of Year	$43,000
Allowance For Doubtful Accounts, End of Year	$63,000

What was the amount of write-offs during the year?

$56,000

$0

$63,000

$39,000