The 2017 Form 10-K of Oracle Corporation, for the May 31, 2017 year-end, included the following information relating to their allowance for doubtful accounts: Balance in allowance at the beginning of the year $327 million, accounts written off during the year of $137 million, balance in allowance at the end of the year $319 million.

What did Oracle Corporation report as bad debt expense for the year?

Select one:
A. $ 27 million
B. $129 million
C. $118 million
D. $151 million
E. None of the above