In 2007, Justin (a single taxpayer) loaned $20,000 to his friend Anthony. In 2013, Anthony declared bankruptcy, with the result that the debt became totally worthless. How should Justin treat the loss relating to this debt (assume that the debt is a nonbusiness debt that is a bona fide debt that arose from a debtor-creditor relationship)? Assume the facts stated in the prior problem. Assume further that Justin has no other capital gains or losses in 2013 (or any prior years). What is the maximum amount (related to the bad debt) that Justin can deduct in 2013?