The following information is from the records of Classic Car Shop:

Accounts receivable, December $31,2018$

$($debit$)$ $$30,000$

Net credit sales for $2018$

Accounts written off as uncollectible during $2018$

Cash sales during $2018$

The company uses the direct write $-$ of method for bad debts. What is the amount of bad debts expense?

A$.$ $$1,230$

B$.$ $$4,000$

C$.$ $$5,900$

D$.$ $$26,000$