Chris is involved in an automobile accident that totally destroys his car. He purchased the car two years ago for $25,000. Chris used the car in his business 75% of the time over the past two years. He had properly deducted $4,000 in depreciation for the business use of the car. The fair market value of the car before the accident was $15,000. The insurance company reimburses Chris $10,000. What is the affect of the accident on Chris' taxable income if his AGI is $10,000?