in 2012, john opened an investment account with randy Hansen, who held himself out to the public as an investment adviser and securities broker. John contributed 200,000 to the account in 2012. John provided Randy with a power of attorney to use 200,000 to purchase and sell securities on johns behalf. John instructed Randy to reinvest and gains and income earned. In 2012, 2013, 2014, john received statement of the amount of income earned by his account and included these amounts in his gross income for these years. In 2015, it was discovered that randys purported investment advisory and brokerage activity was in fact a fraudulent investment arrangement known as a ponzi scheme. In reality, Johns account balance was zero, the money having been used by randy in his scheme. Indentify the relevant tax issue for john.