Mary's personal boat was destroyed in a hurricane in 2021. Because of the severe damage, the area was declared a Federal disaster area. She originally paid $8,000 for the boat, but it was worth considerably more at the time of the disaster, Mary filed an insurance claim for the boat, but the claim was denied. Because the insurance claim was denied, Mary took a casualty loss for the boat on her 2021 tax return in 2021, Mary had AGI of $40,000. In 2022, the insurance company had a "change of heart" and sent Mary a check for $5,000 for the destroyed boat Determine the proper tax treatment of the $5,000 Mary received from the insurance company in 2022.