During the past tax year, Jane identified $100,000 as a nonbusiness bad debt. In that tax year, Jane had $200,000 of taxable income, of which $10,000 consisted of short-term capital gains. During the current tax year, Jane collected $20,000 of the amount she had previously identified as a bad debt.
Jane deducted an overall $3,000 net short-term capital loss in the past year. Therefore, Jane would have to include how much in gross income in the current year?