The Allowance for Bad Debts account has a credit balance of $$2,000$ before the adjusting entry for bad debts expense. The company's management estimates that $3\%$ of net credit sales will be uncollectible for the year $2025.$ Net credit sales for the year amounted to $$280,000.$ What will be the balance of Allowance for Bad Debts on the December $31,2025$ balance sheet?

A$.$ $$2,000$

B$.$ $$10,400$

C$.$ $$8,340$

D$.$ $$8,400$