Dr. Smith is a participating provider (PAR) for the ABC Health Insurance Plan. Mary Talley is treated by Dr. Smith in the office for which a $100 fee is charged. Given the information in the table located below, calculate the PAR provider write-off amount.
PAR Provider Fee $100
PAR Allowable Charge $80
Patient Copayment $20
Insurance Payment $60
PAR provider write-off amount is __________.
a. $0
b. $20
c. $40
d. $80
