Taylor Company uses the income statement approach to record bad debt expense. Credit sales for the period were $$500,000.$ Cash sales for the period were $$800,000$ for a total of $$1,300,000.$ Historically bad debt expense is recorded as $1\%$ of credit sales. The beginning balance of allowance for doubtful accounts was $$10,000.$ There were no write$-$offs for the period. What was bad debt expense for the period?