On December 31, 2016 the GOB Company reported an ending accounts receivable balance of

$305,000 and had written off a total of $20,000 in uncollectible accounts receivable (during 2016).

They also provided the following information:

The allowance for doubtful accounts balance on January 1, 2016 was $52,000 (credit).

The net realizable value of their accounts receivable was $256,000 on December 31, 2016 (after all adjusting entries had been made).

How much was the GOB Companys 2016 bad debt expense?

A. $ 20,000

B. $ 17,000

C. $ 22,000

D. $ 3,000

E. None of the above

Why is the answer B?