James is singie tax payer and bought Crypto in 2018 for $ 2,000 and sold it in 2020 for 5,000. James borrow a loan of 2,000 in 2018 to buy the Crypto and now she is paying back the loan at 3,000.

James had an interest when payed the loan of (2,000-3,000) $1,000. where does James report this interest and it what like