Julie is the owner of a sole proprietorship business, operating an event planning service. Julie chose the accrual method of accounting. She has the following uncollected invoices:

Invoice Number	Year Services Were Performed	Amount Owed	Amount Paid
121934	2019	$ 8,500	$0
122008	2019	$10,000	$2,500
122674	2019	$ 2,500	$ 500
130091	2020	$15,000	$0

Julie has no hope of collecting the first two invoices. She is currently collecting on the third debt through payment plans. The work for the last invoice has not been completed in full. What is Julie's allowable deduction in the current year for the business bad debt?

a) $18,500

b) $16,000

c) $33,000

d) $18,000