Dr$.$ Silverton$$s practice is in a community with a relatively high percentage of low$-$income households. At the end of the fiscal year, the accounts receivable for the practice totals $$60,000.$ Half of that amount is from insurance claims not yet paid and are assumed to be fully collectible. The other half is made up of receivables from private$-$pay patients. Dr$.$ Silverton treats a few families knowing that they are unable to pay the full amount charged and has estimated that the uncollectible portion of receivables from private pay patients is $20$ percent. What is the allowance for uncollectible accounts receivable?