In 2019, Ross Delacruz loaned $10,000 to a small business corporation. The loan bears interest at 6% per annum and is due on demand. Ross did not receive his interest in 2021 although he reported it on his 2021 tax return. By December 31, 2022, it was established that the loan was bad and that Ross would not be receiving the $10,000 principal or the interest for 2021 or 2022. 

Determine the 2022 tax consequences for Ross.