The annual report for Fabeck Finishing Corporation contained the following information: (in millions) 2021 2020 Accounts Receivable $ 659 $ 721 Allowance for Doubtful Accounts 25 25 Accounts Receivable, Net $ 634 $ 696 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.