I need help with this general accounting question using standard accounting techniques.

Delta Industries has a debit balance of $5,000 in its Allowance for Doubtful Accounts before any adjustments are made. Based on a review of its accounts receivable at the end of the year, Delta estimates that $50,000 of its receivables are uncollectible. The amount of bad debts expense that should be reported for the year is: a) $45,000 b) $50,000 c) $55,000