During 2021, Becky loans her brother Ken $5,000, which he intends to use to establish a small business. Because Ken has no other assets and needs cash to establish the business, the agreement provides that Ken will repay the debt if (and when) sufficient funds are generated from the business. Becky and Ken do not establish an interest rate. The business is unsuccessful, and Ken is forced to file for bankruptcy in 2022. By the end of 2022, it is estimated that the creditors will receive only 20% of the amount owed. In 2023 the bankruptcy proceedings are closed, and the creditors receive 10% of the amount due on the debt. What is Becky’s bad debt deduction for 2022? For 2023?