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Last year, Aleshia identified $2,800 as a nonbusiness bad debt. In that tax year before considering the tax implications of the nonbusiness bad debt, Aleshia

Last year, Aleshia identified $2,800 as a nonbusiness bad debt. In that tax year before considering the tax implications of the nonbusiness bad debt, Aleshia had $5,600 of taxable income, of which $1,960 consisted of short-term capital gains. This year, Aleshia collected $2,352 of the amount she had previously identified as a bad debt.

Determine Aleshias tax treatment of the $2,352 received in the current tax year.

Aleshia includes $_____ of the collection as _______.

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