a Nina loans $15,000 to her friend Jeff on January 1, 2019. She drafts a formal agreement with Jeff whereby he is to pay her back in equal installments ending December 31, 2020 with a 5% interest rate (the Federal prime rate is 3%). Jeff has paid $7,500 of the loan off. However, Jeff goes into bankruptcy in the middle of the year and informs Nina that he will not pay her back the remainder of the loan. How much can Nina claim as a bad debt deduction? O Nothing because the note is between friends. O $3,000 because the nonbusiness bad debt is treated as a capital loss. O Nothing because Jeff has paid off a portion of the debt. O $7,500 because Jeff has already paid off half of the debt