carrie loaned her friend $4,500 to buy a used car. she had her friend sign a note with repayment terms and set a reasonable interest rate on the note because the $4,500 was most of her savings. her friend left town without a forwarding address, and nobody carrie knows has heard from her in the last year. how should carrie treat the bad loan for tax purposes? this is a business bad debt. assuming this is carrie's only capital gain or loss, she may claim a $fill in the blank 2 long-term capital loss in the current year and carryback any remaining amount.