(a) In 2010 Jim loaned Patti $7,000, as a business loan. In 2014 (when the outstanding loan is still $7,000), Patti informs Jim that she will not be able to repay the loan. In 2014, Jim has $2,000 short-term capital gain and $40,000 wage income. In 2015, Patti repays the $7,000. How much, if any, of that does Jim have to include in his income for 2015? (b) Suppose, instead, that the loan in part (a) was a personal loan. How much, if any, of the 2015 repayment does Jim need to include in his income