27) Mary incurred a $20,000 nonbusiness bad debt last year. She also had an $18,000 long- term capital gain last year. Her taxable income for last year was $25,000. During the current year, she unexpectedly collected $12,000 on the debt. How should Mary account for the collection? a. $0 income b. $8,000 income c. $11,000 income d. $12,000 income e. None of these