Last year, jane identified $50,000 as a nonbusiness bad debt. in that tax year, before considering the tax implications of the nonbusiness bad debt, jane had $100,000 of taxable income, of which $5,000 consisted of short-term capital gains. this year, jane collected $10,000 of the amount she had previously identified as a bad debt. determine jane's tax treatment of the $10,000 received in the current tax year.