Brickman Company uses the allowance method to account for uncollectible receivables. At the beginning of the year, Allowance for Bad Debts had a credit balance of $1,000. During the year Brickman wrote off uncollectible receivables of $ 2,100. Brickman recorded Bad Debts Expense of $2,700. Brickman's year-end balance in Allowance for Bad Debts is $1,600. Brickman's ending balance of Accounts Receivable is $19,500. Compute the net realizable value of Accounts Receivable at year-end.

A: $16,800
B: $19,500
C: $17,400
D: $17,900`

Ans: D: $17,900`