E8-14 (Algo) Using Financial Statement Disclosures to Infer Bad Debt Expense [LO 8-2] The annual report for Fabeck Finishing Corporation contained the following information: Assume that accounts receivable write-offs amounted to $12 during 2021 and $2 during 2020 , and that Fabeck Finishing did not record any recoveries. Required: Determine the Bad Debt Expense for 2021 based on the above facts. (Enter your answer in millions.)