The data below is for Hyperion Corporation for $2016.$

Accounts receivable$--$December $31,2016$$$1,072,000$

Customer accounts written off as uncollectible $,16,000$ during $2016$

Allowance for doubtful accounts$--$January $1,17,4002016$

Estimated uncollectible accounts based on an $,21,200$ aging analysis

If the aging approach is used to estimate bad debts, determine the bad debt expense for $2016.$

$$16,000$

$$16,200$

$$17,400$

$$19,800$