In the past several years, Shakira had loaned money to Shakira Inc. (an S corporation) to help the corporation keep afloat in a downturn. Her stock basis in the S corporation is now $0, and she has deducted $30,750 in losses, reducing her debt basis from $102,500 to $71,750. Things appear to be turning around this year, and Shakira Inc. repaid Shakira $20,500 of the $102,500 outstanding loan. What is Shakira's income, if any, on the partial loan repayment? Shakira's income