What is the answer? can you please help and explain.

Which of the following is a significant difference between the allowance method and the direct write-off method of accounting for bad debts?

a. One method requires the estimation of bad debts and the other does not.
b. One method conforms to the GAAP "matching" and the other does not.
c. One method reports net realizable value on the balance sheet and the other does not.
d. All of the above are significant differences between the allowance method and the direct write-off method

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