In the past several years, Shakira had loaned money to Shakira Incorporated (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 $67,500 in losses, reducing her debt basis from $150,000 to $82,500. Things appear to be turning around this year, and Shakira Incorporated repaid Shakira $30,000 of the $150,000 outstanding loan. What is Shakira's income, if any, on the partial loan repayment