Rimrock, Inc. used the aging of accounts receivable method. At December 31, management determined that the net realizable value of accounts receivable was $608,000. The balance in the Accounts Receivable asset account was $768,000 and the unadjusted credit balance in the Allowance for Doubtful Accounts contra-asset account was $32,000. "Unadjusted" in this case means Bad Debt Expense has NOT yet been recorded. Using this information, what will be the amount of Bad Debt Expense for the year