Azores Company reports the following regarding its Revenues and Accounts Receivables.

$($$ Million$)20202021$

Revenues $228250$

Accounts Receivable $3548$

Allowance for Doubtful Debts $36$

Bad Debt Write Off $1318$

What is Bad Debt Expense during $2021?$

a$.$

$ $18$ Million

b$.$

$ $24$ million

c$.$

$ $21$ million

d$.$

$ $16$ million

e$.$

None of the above