The breakdown of Nvidia's accounts receivable as of December $31,2024$ is as follows:

During $2024,$ Nvidia wrote off $$19,800$ and recovered $$7,800$ that had been written off in prior years. Nvidia's December $31,2023,$ allowance for

doubtful accounts was $$49,000.$ Using the balance sheet approach, what should the allowance for doubtful accounts be on December $31,2024?$

Multiple Choice

$$63,860$

$$36,260$

$$31,600$

$$56,060$