Red Corporation incurred a $$15,000$ bad debt last year. Red Corporation also had an $$9,000$ long$-$term capital gain last year. Red's taxable income for last year was $$100,000.$ During the current year, Red Corporation, unexpectedly, collected $$7,000$ on the debt. How should Red Corporation account for the $$7,000$ collection?

$$0$ income

$$3,000$ income

$$4,000$ income

$$7,000$ income