Four years ago, Megan loaned her sister $30,000 to buy a car. A note was issued for the loan with the provision for monthly payments of principal and interest. Last year, Megan purchased a car from the same dealer, ABC's Auto. As partial payment for the car, the dealer accepted the note from Megan's sister. At the time Megan purchased the car, the note had a balance of $15,500. During the current year, Megan's sister died. ABC's Auto was notified that no further payments on the note would be received. At the time of the notification, the note had a balance due of $11,000. What is the amount of loss with respect to the note that ABC's Auto may claim on the current year tax return?