Maple Co$.$ provides for bad debts expense at the rate of $5\mathrm{.}91\%$ of ending Accounts Receivable. On Jan $1,20$X$1,$ the Allowance for Bad Debts was $$16,000.$ There were $$16,000$ of accounts written off during the year. Credit sales for the year were $$885,000.$ Ending Accounts Receivable was $$140,000.$

What is the amount of Bad Debt Expense for the year?