The financial statements of Calico Corporation, for the May 31 year-end, included the following information relating to their allowance for doubtful accounts: Balance in allowance at the beginning of the year $294 million, accounts written off during the year of 5123 million, balance in allowance at the end of the year $287 million. What did Calico Corporation report as bad debt expense for the year? Select one: a. None of the above b. $171 million C. $164 million d. 5116 million e. $130 million