Rebecca is a 20% part owner in a bar. She invested $100,000 for her ownership interest. She also works as a manager of the bar and is paid $50,000/year. Due to financial difficulties of the bar, she loans it $100,000 in 2013. Nevertheless, the bar goes bankrupt in 2014 and the trustees tell Rebecca she can expect no better than $10,000 back on her $100,000 loan, although the case will be in bankruptcy for several more years. What are the 2014 tax consequences to Rebecca from the loan? Explain in full.