$50)$ Manley operates a law practice on the accrual method and calendar year. At the beginning of the year, Manley's firm had an allowance for doubtful accounts with a balance of $$15,000.$ At the end of the year, Manley recorded bad debt expense of $$23,000$ and the balance of doubtful accounts had increased to $$18,000.$ What is Manley's deduction for bad debt expense this year?

A$)$ $$23,000$

B$)$ $$3,000$

C$)$ $$26,000$

D$)$ $$5,000$

E$)$ $$20,000$