Last year, Jane identified $51,000 as a nonbusiness bad debt. In that tax year before considering the tax implications of the nonbusiness bad debt, Jane had $102,000 of taxable income, of which $5,100 consisted of short-term capital gains. This year Jane collected $10,200 of the amount she had previously identified as a bad debt.
Jane deducted an overall $3,000 net short-term capital loss in the past year.
Therefore, Jane would have to include $____________ in gross income in the current year.