Receivables question

Hi Please help!

The trial balance is EH at 31st October 20×7 showed trade receivables of $82,000 before any adjustments.
On 1st Nov 20×7 EH discovered that one of its customers has ceased trading and was very unlikely to pay any of its outstanding balance of $12250. The remaining trade receivables had suffered a 3% impairment at 31st October 20×7.

What is the balance of trade receivable @ 31st October 20×7?

A) $66,202
B)$67,290
C)$67657
D)$79540

I am tempted to pick D- $79540 because the discovery of the irrecoverable debt was after reporting date of 31st October? Should I factor in the irrecoverable debt because it is “very unlikely” that the outstanding balance will be paid, so we have to make an adjustment in the books?In accordance to IAS 10- Events after reporting date? Therefore the answer will be C- $67657

The reason I didnt initally is because the question does not say anything about the customer being a major customer…