Exercise 7-19 (Algorithmic) (LO. 1) Last year, Aleshia identified $27,600 as a nonbusiness bad debt. In that tax year before considering the tax implications of the nonbusiness bad debt, Aleshia had $55,200 of taxable income, of which $5,520 consisted of short-term capital gains. This year, Aleshia collected $6,624 of the amount she had previously identified as a bad debt. Determine Aleshia's tax treatment of the $6,624 received in the current tax year. Aleshia includes $ of the collection as