Sherri is a tax accountant. She prepared a large corporate tax return 2 years ago and billed $5000 to her client. After 2 ye ass re of attempting to collect the money, it is clear that she will not be able to collect anything since the business is going bankrupt. She reports income of her tax return on the accrual basis as she bills it, so the $5000 was included in her taxable income 2 years ago. Can she claim a bad debt deduction for the $5000 ? explain