Marsha is married and owns her own business. She uses the cash receipts and disbursements method for tax purposes. During the current year her income, expenses, and other items were as follows: 

Gross receipts $40000,

 Cost of good sold $24000, 

General expenses $14000, 

uncollectible accounts receivable $6000. 

What is Marshas current year bad debt expenses deduction of tax purposes?