Two years ago. Gins lonned Tom 550.000. Tom signed a note the terms of which called for monthly payments of $2.000 phas 6% interest on the outstanding balance. Last year, when the bahase owing on the loan was $18,000. Ton defaulted on the note. As of the end of last year, there appeared ta be no remonable prospect of Cina reconering the 518.000. As a consequence. Gina clained the $18.000 me a nonburiness bad debe Last year. Gina had AGl of 550,000 , which inchuded 516,000 of net leng-ternt copital gaias. Gins did not iteotize her deductione. Dering the current year, Torb pxid Gina 513,000 in final wettlement of the loan. How thould Gins acoount for the payment ia the curcert year? a.Vile an ansended tax retura for leat yeat. b. Rejort 52,000 of income for the cunrent yese C. Report 55,000 of inconie fot the custent year. d. Report S13,000 of incons for the current year