Noelle's diamond ring was stolen in 2017. She originally paid $14,200 for the ring, but it was worth considerably more at the time of theft. Noelle filed an insurance claim for the stolen ring, but the claim was denied. Because the insurance claim was denied, Noelle took a casualty loss deduction for the stolen ring on her 2017 tax return. In 2017, Noelle had AGI of $71,000. After Noelle threatened legal action in early 2021 , the insurance company had a "change of heart" and sent Noelle a check for $8,520 for the stolen ring. The per-ever $100. What is the proper tax treatment of the $8,520 Noelle received from the insurance company in 2021 ? Noelle should the amount of $