Please answer all parts

On December 31, 2019, Normans Flowers estimates that $16,000 of its ending Accounts Receivable will be uncollectible. A reserve for this amount is deducted for tax purposes. During the year ending December 31, 2020, $17,200 in bad accounts are written off. At December 31, 2020, estimated uncollectible accounts total $18,400.

What is the 2020 Bad Debt Expense for accounting purposes?

By what amount will the 2020 net business income (for tax purposes) of Normans Flowers be increased or decreased by the preceding information with respect to bad debts?