Beverly and Killian are not related. During 2022, Beverly loans Killian $ 25 comma 000, which he intends to use to establish a small business. Under the terms of the loan Killian agrees to repay Beverly the $ 25 comma 000 plus interest (at a reasonable stated rate) over a five-year period. The business is unsuccessful, and Killian is forced to file for bankruptcy in 2023. By the end of 2023, it is estimated that the creditors will receive only 25 % of the amount owed. In 2024 the bankruptcy proceedings are closed, and the creditors receive 5 % of the amount due on the debt. Requirement What is Beverly's bad debt deduction for 2023? For 2024? (Complete all input fields. Enter a "0" if no bad debt deduction can be taken.)