Ace Co. prepared an aging of its accounts receivable at December 31, 2012 and determined that the net realizable value of the receivables was $600,000. Additional information is available as follows: Allowance for uncollectible accounts at 1/1/12-credit balance $ 68,000 Accounts written off as uncollectible during 2012 46,000 Accounts receivable at 12/31/12 650,000 Uncollectible accounts recovered during 2012 10,000 For the year ended December 31, 2012, Ace's uncollectible accounts expense would be?