Tamarisk Co$.$ provides for doubtful accounts based on $3\%$ of gross accounts receivable. The following data are available for $2025.$

Credit sales during $2025$

Bad debt expense

Allowance for doubtful accounts $\frac{1}{1}\frac{?}{25}$

Collection of accounts written off in prior years $($customer credit was reestablished$)$

Customer accounts written off as uncollectible during $2025$

$$448,000$

$58,020$

$17,340$

$8,290$

$29,650$

What is the balance in Allowance for Doubtful Accounts at December $31,2025?$

Allowance for doubtful accounts $12/31/25$