In the 2024 year of assessment, X1 Enterprises encountered a total of R35 000 in unpaid debts from defaulting clients. Furthermore, an employee with an outstanding debt of R5 000 to the company passed away during his notice month, rendering the recovery of the amount uncertain. The allowable deduction available to X1 Enterprises for the 2024 year of assessment amounts to
?A. R35000 B. R 4000 C. R3 500 D. R 40000