At the end of Year 1, Blain Company has $10,000 of accounts receivable that are current, $3,000 that are between 1 and 60 days past due, and $800 that are more than 60 days past due. Blain estimates that 2% of the receivables that are current will be uncollectible, 10% of those between 30 and 60 days past due will be uncollectible, and 50% of those more than 60 days past due will be uncollectible. At the beginning of Year 1, Blain had a $1,000 positive (credit) balance in its allowance for doubtful accounts account. During Year 1 Blain wrote-off $1,100 of uncollectible receivables.

Assuming Blain uses the aging method to estimate uncollectible accounts expense, the amount of uncollectible expense will be

A. $1,300.
B. $800.
C. $1,000.
D. $900.