In 2012, Bob's unincorporated business has a net loss of $30,000. Bob has investment of $40,000. Itemized deductions and personal exemptions total $26,000. Thus, on his 2012 tax return, his taxable income was a negative $16,000. Bob discovered that an employee has stolen $25,000 (pocketing the proceeds from unrecorded sales) from the business. This $25,000 theft loss is included in calculating the net loss of Bob's business of $30,000. In 2013, Bob recovers the $25,000 from the former employee. How can the tax benefit rule assist Bob in 2013?