In the past several years. Shakira had loaned money to Shakira Inc. (an S corporation) to help the corporation keep alfloat in a downturn. Her stock basis in the S corporation is now zero, and she had deducted $60,000 in losses that reduced her debt basis from $100,000 to $40,000. Things appear to be turning around this year, , and Shakira Inc. repaid Shakira $30,000 or the 100,000 outstanding loan. What is Shakira's income, if any on the partial loan repayment?