Orr Co$.$ prepared an aging of its accounts receivable at December $31$ and determined that the net carrying amount of the receivables was $$250,000.$ Additional information is available as follows:

Allowance for credit losses at $1/1$ $ $28,000$

Accounts written off as uncollectible during the year $23,000$

Gross accounts receivable at $12/31270,000$

Collections of accounts that were previously written off and not expected to be recovered $5,000$

For the year ended December $31,$ Orr$$s credit loss expense is