The Allowance for Bad Debts account has a credit balance of $$3,000$ before the adjusting entry for Bad Debts Expense. The company's management estimates that $4\%$ of net credit sales will be uncollectible for the year $2026.$ Net credit sales for the year amounted to $$250,000.$ What will be the balance of Allowance for Bad Debts on the December $31,2026,$ balance sheet?

A$.$ $$3,000$

B$.$ $$13,000$

C$.$ $$10,000$

D$.$ $$9,880$