The Amount of Uncollectible Accounts at the End of the Year

Multiple Choice

The amount of uncollectible accounts at the end of the year is estimated to be $25,000 using the aging of accounts receivable method. The balance in the Allowance of Doubtful Accounts account is an $8,000 credit before adjustment. Assuming no accounts are written off during the period, what will be the amount of bad debt expense for the period?

A) $8,000.
B) $17,000.
C) $25,000.
D) $33,000.