The following information is related to December $31,2024$ balances.

Accounts receivable $$1,400,000$

Allowance for doubtful accounts

$(120,000)$

$($credit$)$

Cash realizable value

$1,280,000$

During $2025,$ sales on account were $$390,000$ and collections on account were $$230,000.$ The company wrote off $$22,000$ in uncollectible accounts. An analysis of outstanding receivable accounts at year$-$end indicated that uncollectibles should be estimated at $$144,000.$ Bad debt expense for $2025$ is

A$)$ $$46,000.$

B$)$ $$24,000.$

C$)$ $$2,000.$

D$)$ $$144,000.$