The Steven Co. estimates its Allowance for Doubtful Accounts by aging its accounts receivable. At the end of 20X1 its accounts receivable were aged as follows:

0-30 days $ 1,000,000

31-90 days 500,000

over 90 days 100,000

The company estimates that all amounts outstanding for 30 days or less will be collected but the 5% of the amounts outstanding between 31 and 90 days and 50% of the amount outstanding over 90 days will eventually be uncollectible. The balance in the Allowance for Doubtful Accounts at the beginning of 20X1 was $50,000. During 20X1, $35,000 of uncollectible accounts were written off.

What is the Uncollectible Accounts Expense for 20X1