Mary's diamond ring was stolen in 2015. She originally paid $14,500 for the ring, but it was worth considerably more at the time of the theft. Mary filed an insurance claim for the stolen ring, but the claim was denied. Because the insurance claim was denied, Mary took a casualty loss for the stolen ring on her 2015 tax return. In 2015, Mary had AGI of $72,500. In 2016, the insurance company had a "change of heart" and sent Mary a check for $8,700 for the stolen ring. The per event floor is $100. What is the proper tax treatment of the $8,700 Mary received from the insurance company in 2016? Mary should include as income in 2016 the amount of $???