Eleazar uses the aging method to record bad debt at the end of each fiscal year on December $31.$ This year he made sales on account of $$100,000,$ none of which he has collected. He also has outstanding account receivable aged $1-2$ years of $$20,000$ and over $2$ years of $$5,000.$ Based on historical data, he estimates that the following receivables are uncollectible:

$1\%$ of accounts receivable aged $1$ year or less

$2\mathrm{.}5\%$ of accounts receivable aged $1-2$ years

$4\%$ of accounts receivable aged $2+$ years

The beginning balance in allowance for doubtful accounts is $$1,104.$ Assuming write offs this year totaled $$1,245,$ what is Eleazar's bad debt expense for the year?