During the past tax year, Jane identified $77,600 as a non business bad debt. In that tax year, Jane had $155,200 of taxable income, of which $7,760 consisted of short-term capital gains. During the current tax year, Jane collected $15,520 of the amount she had previously identified as a bad debt.
Jane deducted an overall _______ net short-term capital loss in the past year. Therefore, Jane would have to include $_____ in gross income in the current year.