The annual report for Fallon Holding Corporation contained the following information: (in millions) Accounts Receivable Allowance for Doubtful Accounts Accounts Receivable, Net 2016 $ 679 35 $644 2015 $741 27 $ 714 Assume that accounts receivable write-offs amounted to $13 during 2016 and $3 during 2015, and that Fallon did not record any recoveries. Required: Determine the Bad Debt Expense for 2016 based on the above facts. (Enter your answer in millions.) Bad Debt Expense million