Last year Aleshia identified $15,000 as a non business bad debt. In that tax year, before considering the tax implications of the non business bad debt, Aleshia had $100,000 of taxable income, of which $12,000 consisted of short-term capital gains. This year Aleshia collected $8,000 of the amount she had previously identified as a bad debt. Determine Aleshia’s tax treatment of the $8,000 received in the current tax year.