I am writing off an uncollectible invoice from 2018 where we had charged the customer CAlifornia sales tax. Do I need to take the sales tax as Miscellaneous Income or can I use it to reduce Bad Debt Expense? Thanks, Stephanie

I am writing off an uncollectible invoice from 2018 where we had charged the customer CAlifornia sales tax. Do I need to take the sales tax as Miscellaneous Income or can I use it to reduce Bad Debt Expense? Thanks, Stephanie