On January 1, 2013, ABC Company has an account receivable with a balance of $3,000 and allowance for uncollectible account with a credit balance of $200. During the year, ABC makes a credit sale of $12,000, and writes off account receivable of $170. It also collects cash of $11,000 from customers. Assuming the company estimates that future bad debts will equal 10% of the year-end balance in accounts receivable, how much bad debt expense should ABC recognize at the end of 2013?

a. $353.

b. $383.

c. $300.

d. $200.