. During 2020, Kyrie Irving (self-employed) sold products to Boston Celtics on account for $9,000. In 2021, when the balance on the account was $4,000, Boston Celtics filed for bankruptcy and Kyrie was notified that he could not receive any of the amount owed to him. In 2022, final settlement was made, and Kyrie received $3,000. Assuming that the bad debt deduction in 2021 provided tax benefit, how much will Kyrie include in his gross income during 2022?


A. $0                       B. $1,000                      C. $3,000                     D. $4,000                    E. $9,000