In the past several years, Shakira had loaned money to Shakira Inc. 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 $55,000 in losses, reducing her debt basis from$137,500 to $82,500. Things appear to be turning around this year, and Shakira Inc. repaid Shakira $27,500 of the $137,500 outstanding loan. What is Shakira's income, if any, on the partial loan repayment?