Susan is a seamstress. She is a cash basis, calendar year taxpayer. She made drapes for a coffee shop, and the owner of the coffee shop paid Susan with a business check on December 15th. Susan properly included the check in her income for the year ending December 31st. The check was returned for insufficient funds in January of this year. The coffee shop closed, and the owner was declared bankrupt in February. How should Susan handle this transaction?

a) Deduct the amount of the check as a bad debt expense in the current year.

b) Susan does not need to record the transaction in the current year.

c) Amend her previous tax return to change her gross receipts.

d) Deduct the check from the current year's gross receipts.