The 3,000 accounts receivable of DEF Company have a total book value of $60,000. Bob Smith, CPA, has selected and audited a sample of 100 accounts with a total book value of $2,100. Smith has properly estimated a projected misstatement of an overstatement of $6,000 for the entire population. The audited value of the accounts receivable is:

$1,700

$54,000

$1,800

$58,000