Last year, Jane identified $66,400 as a nonbusiness bad debt. In that tax year before considering the tax implications of the nonbusiness bad debt, Jane had $132,800 of taxable income, of which $6,640 consisted of short-term capital gains. This year, Jane collected $13,280 of the amount she had previously identified as a bad debt.

What is the proper tax treatment of the $13,280 Jane received this year?

Jane will include .......... $ in gross income this year due to the tax benefit principle.