In 2019, Gina loaned Tom $50,000. Tom signed a note the terms of which called for monthly payments of $2,000 plus 6% interest on the outstanding balance. In 2020, when the balance owing on the loan was $18,000, Tom defaulted on the note. As of the end of 2020, there appeared to be no reasonable prospect of Gina recovering the $18,000. As a consequence, Gina claimed the $18,000 as a nonbusiness bad debt. In 2020, Gina had AGI of $50,000, which included $16,000 of net long-term capital gains. Gina did not itemize her deductions. In 2021, Tom paid Gina $13,000 in final settlement of the loan. How should Gina account for the payment in 2021?