(in millions) 2021 2020 Accounts Receivable $ 671 $ 733 Allowance for Doubtful Accounts 31 32 Accounts Receivable, Net $ 640 $ 701 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.) es Bad Debt Expense million