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The annual report for Fabeck Finishing Corporation contained the following information: (in millions) 2021 2020 Accounts Receivable $455 $455 Allowance for Doubtful Accounts 35 25

The annual report for Fabeck Finishing Corporation contained the following information:

(in millions) 2021 2020
Accounts Receivable $455 $455
Allowance for Doubtful Accounts 35 25
Accounts Receivable, Net $420 $430

Assume that accounts receivable write-offs amounted to $1 during 2021 and $9 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.)

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