On December 31, 2018, Coolwear Inc. had balances in Accounts Receivable and Allowance for Uncollectible Accounts of $45,500 and $1,050, respectively. During 2019, Coolwear wrote off $600 in accounts receivable and determined that there should be an allowance for uncollectible accounts of $5,400 at December 31, 2019. Bad debt expense for 2019 would be:

$600.

$4,950.

$4,450.

$7,050.