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The annual report for Fabeck Finishing Corporation contained the following information: ( in millions ) 2 0 2 1 2 0 2 0 Accounts Receivable

The annual report for Fabeck Finishing Corporation contained the following information:
(in millions)20212020
Accounts Receivable $ 679 $ 741
Allowance for Doubtful Accounts 3527
Accounts Receivable, Net $ 644 $ 714
Assume that accounts receivable write-offs amounted to $13 during 2021 and $3 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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