In 2015. William loaned his brother-in-law, Logan, $30,000 to buy a stagecoach from Mesa Stables. A note was issued for the loan that required Logan to make monthly payments of principal and interest. In 2021. William purchased a carriage from Mesa Stables. As partial payment for his carriage, William gave the Mesa Stables the note from Logan. When William bought his carriage, the note had a balance of $18,000. In 2022, Logan died and Mesa Stables 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 $15,500. What is the amount of loss regarding the note that Mesa Stables may claim on its 2022 tax return?