Sharon is an orthopedic surgeon. She performed a surgery 2 years ago and billed $10000 to her patient. After 2 years of attempting to collect the money, it is clear that she will not be albe to collect anything. Sharon reports income on her tax return on the cash basis, so she only reports the income she actually receives in cash each year. Can she claim a bad debt deduction for the $10000? How much of it can she claim?