Orr Co$.$ prepared an aging of its accounts receivable at December $31,20$x$5,$ and determined that the net realizable value of the receivables was $$250,000.$ Additional information is available as follows:

Allowance for doubtful accounts at Jan $1,20$x$5-$ credit balance

$$28,000$

Accounts written off during $20$x$5$

$23,000$

Accounts receivable at December $31,20$x$5$

$270,000$

Accounts previously written off recovered during $20$x$5$

$5,000$

For the year ended December $31,20$x$5,$ Orr's bad debt expense would be:

a$)$

$$23,000$

b$)$

$$20,000$

c$)$

$$15,000$

d$)$

$$10,000$