Will Ospreay, who runs a private financing company, loans his friend, TJP, $5,000 in early 2021. In June of 2021, TJP disappears before repaying the loan. Will, after following all applicable tax laws, takes a deduction of $4,000 on his 2021 return due to this loan. In March of 2022, TJP reappears and pays Will the $5,000. How much, if any, of the $5,000 does Will have to report on his 2022 tax return?