Manley operates a law practice on the accrual method and calendar year. At the beginning of the year Manley's firm had an allowance for doubtful accounts with a balance of $13.700. At the end of the year, Manley recorded bad debt expense of $21000 and the balance of doubtful accounts had increased to $20,000. What is Manley's deduction for bad debt expense this year? Muitos Choice o $21,000 o 36, o $27,300 o $1,000 o 314700