The following information pertains to Tara Co.'s accounts receivable on December 31, Year 4 Days outstanding Amount Estimated % uncollectible 0‐60 $120,000 1% 61‐120 90,000 2% Over 120 100,000 6% $310,000 ======== During Year 4, Tara wrote off $7,000 in receivables and recovered $4,000 that had been written off in prior years. Tara's December 31, Year 3, allowance for uncollectible accounts was $22,000. Under the aging method, what amount of allowance for uncollectible accounts should Tara report on December 31, Year 4?