The following information pertains to Tara Co.’s accounts receivable at December 31, Year 2: Days Estimated Outstanding Amount % Uncollectible 0 - 60 $120,000 1% 61 - 20 90,000 2% Over 120 100,000 6% $310,000 During Year 2, Tara wrote off $7,000 in receivables and recovered $4,000 that was written off in prior years. Tara’s December 31, Year 1, allowance for uncollectible accounts was $22,000. Under the aging method, what amount of allowance for uncollectible accounts should Tara report at December 31, Year 2?