For the year ended December $31,2021,$ Ford Corp. estimated its allowance for doubtful accounts using the year$-$end aging of accounts receivable. Additional information for calendar $2021$ follows:

Allowance for doubtful accounts, beginning $$74,000$

Estimated uncollectible accounts during $2020$:

$(1\%$ of credit sales of $$8,000,000)80,000$

Uncollectible accounts written off during year $104,000$

Estimated uncollectible accounts per year$-$end aging $148,000$

For the year ended December $31,2021,$ Ford$$s bad debt expense should be

Select one:

a$.$ $$178,000.$

b$.$ $$74,000.$

c$.$ $$252,000.$

d$.$ $$104,000.$