Mary's diamond ring was stolen in 2014. She originally paid$8,000 for the ring, but it was worth considerably more at the timeof the theft. Mary filed an insurance claim for the stolen ring,but the claim was denied. Because the insurance claim was denied,Mary took a casualty loss for the stolen ring on her 2014 taxreturn. In 2014, Mary had AGI of $40,000. In 2015, the insurancecompany had a "change of heart" and sent Mary a check for $5,000for the stolen ring. Determine the proper tax treatment of the$5,000 Mary received from the insurance company in 2015.