Last year, Aleshia identified $16,400 as a nonbusiness bad debt. In that tax year before considering the tax implications of the nonbusiness bad debt, Aleshia had $32,800 of taxable income, of which $3,280 consisted of short-term capital gains. This year, Aleshia collected $3,936 of the amount she had previously identified as a bad debt.

Determine Aleshias tax treatment of the $3,936 received in the current tax year.

Aleshia includes $