Last year, Jane identified $52,400 as a nonbusiness bad debt. In that tax year before considering the tax implications of the nonbusiness bad debt, Jane had $104,800 of taxable income, of which $5,240 consisted of short-term capital gains. This year, Jane collected $10,480 of the amount she had previously identified as a bad debt.
1.Jane deducted an overall $3,000 net short-term capital loss in the past year.
2.Therefore, Jane would have to include
$ ______ in gross income in the current year. ( Please explain how to get this. Thank you )