Please solve with explanation

Petal Inc. is an accrual basis taxpayer. Petal uses the aging approach to calculate the reserve for bad debts. During 2015, the following occur associated with bad debts

Credit sales 400000

Collections on credit sales 250000

Amount added to the reserve 10000

Beginning balance in the reserve -0-

Identifiable bad debts during 2015 12000

The amount of the deduction for bad debt expense for Petal for 2015 is:

(a) $10000 (b) $12000 (c) $22000 (d) $140000 (e) None of these