Last year, Aleshia identified $19,200 as a non business bad debt. In that tax year before considering the tax implications of the non business bad debt, Aleshia had $38,400 of taxable income, of which $3,840 consisted of short-term capital gains. This year, Aleshia collected $4,608 of the amount she had previously identified as a bad debt.

Determine Aleshias tax treatment of the $4,608 received in the current tax year.

Aleshia includes $............ of the collection as ...............................