During the year, Kiner Company made an entry to write off a $6,000 uncollectible account. Before this entry was made, the balance in accounts receivable was dr $200,000 and the balance in the allowance account was cr $16,000. The net realizable value of accounts receivable after the write-off entry was

A. $200,000.
B. $184,000.
C. $176,000.
D. $178,000.