Last year, Jane identified $50,000 as a nonbusiness had debt. In that tax year, before considering the tax implications of the nonbusiness bad debt, Jane had $100,000 of taxable income, of which $5,000 consisted of short-term capital gains This year, Jane collected $ 10,000 of the amount she had previously identified as a tad debt. Determine Jane's tax treatment of the $10,000 received in the current tax year