On December 31, 2020 ABC Co. reported Accounts Receivable of $4,300,000. ABC Co. uses the aging method in determining bad debts. The companys Allowance for Doubtful Accounts has a beginning balance of $230,000. The following table shows the corresponding bad debt percentage of Denver Companys accounts receivable:

Age	AR Balance	% Uncollectible
45 days or less	45%	5%
46 90 days	30%	10%
Over 90 days	25%	15%

How much is the required allowance for doubtful accounts at December 31, 2020?