At December 31, 2025, Carlson Enterprises had accounts receivable of ₺750,000. On January 1, 2025, Allowance for Doubtful Accounts had a credit balance of ₺18,000. During 2025, ₺30,000 of uncollectible accounts receivable were written off. Past experience indicates that 3% of accounts receivable become uncollectible. What should be the bad debt expense for 2025?

a. ₺10,500.

b. ₺22,500.

c. ₺30,000.

d. ₺34,500.