Reporting a business loan loss made by an LLC

My daughter runs a single-member LLC which made a $22,000 loan to another business.  That business has folded, but repaid $12,000 to her LLC before folding.  How does her LLC report the $10,000 loss?  Does she have to add an attachment to her return describing the loss?  Can the return still be e-filed (since it is a very large return)?