Chapter 7, #19 During the past tax year, Jane identified $50,000 as a nonbusiness bad debt. In that tax year, Jane had $100,000 Of taxable income, Of which $5,000 consisted Of short-term capital gains. During the current tax year, Jane collected $10.000 of the amount she had previously identified as a bad debt. Determine Jane's tax treatment of the $10,000 received in the current tax year.