In the year to 31 December 20X1, Tracy wrote off an amount of $275 due from a customer who had become bankrupt. She also makes an allowance of 3% of the total receivables balance at the year end. Receivables at 31 December 20X1 were $12,000. The previous year's allowance was for $400.What amount should be written off to the statement of profit or loss for the year to 31 December 20X1?