P.Q. Enterprises operates a wholesale business. At the 2020 year end, the accounts receivable totalled $450,000. Of this amount, management estimates that $25,000 might not be collectible because no payments on account have been made for over 90 days. For tax purposes a reserve for this amount was deducted in 2020. In 2021, $14,000 in bad accounts were written off. Assume that at the end of 2021 the accounts receivable totalled $560,000 and $30,000 is estimated to be uncollectible.

Required:

What is the net amount that P.Q. Enterprises may claim as a deduction from business income for 2021 with regards to bad debts?