Metlock Company had a 1/1/20 balance in the Allowance for Doubtful Accounts of $43500. During 2020, it wrote off $29000 of accounts and collected $8600 on accounts previously written off. The balance in Accounts Receivable was $820000 at 1/1 and $920000 at 12/31. At 12/31/20, Metlock estimates that 6% of accounts receivable will prove to be uncollectible. What is Bad Debt Expense for 2020?