Use the Information Below to Answer the Following Questions:
the $2012 .$

Use the information below to answer the following questions:
The following information is taken from the accounts of Registration Ltd for year ended 31 December $2012 .$
$\begin{array}{lr} & \$ \\ \text { Accounts receivable, } 1 \text { January 2008 } & 95,000 \\ \text { Accounts receivable, } 31 \text { December 2008 } & 70,000 \\ \text { Allowance for doubtful debts, 1 January 2008 } & 13,000 \\ \text { Allowance for doubtful debts, 31 December 2008 } & 5000 \\ \text { Credit sales } & 300,000 \\ \text { Cash sales } & 160,000 \\ \text { Bad debts expense } & 12,000\end{array}$
-What was the value of debts written off as irrecoverable during the year?

A) $8000
B) $12 000
C) $20 000
D) $5000.